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TMI Blog2025 (5) TMI 212X X X X Extracts X X X X X X X X Extracts X X X X ..... aforesaid appeal the assessee has challenged order u/s 250 dated 13.09.2024 passed by NFAC, Delhi. 2.0 The assessee has contested the impugned order of Ld.First Appellate Authority by raising altogether 10 grounds. The ground of appeal nos 1 & 10 have been found to be general in nature and hence dismissed. 3.0 The first issue arising from the ground of appeal nos.2 to 5 are regarding addition made by the Ld.AO of Rs. 83,86,539/- in respect of technical services fees paid by the assessee to various persons. Before us the Ld.AR reiterated the arguments taken before the lower authorities placing reliance upon same set of documents. The Ld. AO in para 4 of his order had noted that the assessee had paid technical fees to about 10 persons. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id to them through banking channels etc thus far. It is trite law that it is the assessee which is required to lead evidence in its case in support of claims made. The assessee was therefore required to provide all the above evidence for examination of the lower authorities. Mere tax deduction by the assessee can be a factor to justify the claim, but cannot be the sole factor. The assessee was required to explain the commercial expediency of the impugned expenses including the genuineness of the transactions, identify of persons etc. Accordingly, we are of the opinion that there is no case of any interference to be made in the order of Ld.First Appellate Authority. The same is therefore confirmed and grounds of appeal nos. 2 to 5 raised by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... temporary / contractual staff since they did not have any bank account. 7.0 The Ld.DR relied upon the order of lower authorities. 8.0 We have heard the rival submissions in the light of material available on records. Section 40A(3) of the act has been brought on the statute with the objective of curbing cash transactions so that a bona-fide identifiable trail of expenses is available on records. Rule 6DD of the Income Tax rules presumes situations where it may not be possible to comply with the said threshold limit of Rs. 10,000/- and hence certain exceptions have been made to allow for cash expenses in exceptional circumstances, chiefly being non-availability of adequate banking facilities, low end laborers etc. We find sufficient force ..... X X X X Extracts X X X X X X X X Extracts X X X X
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