Unsubstantiated Professional Fees Lead to ₹40 Lakh Addition

Dadaso Ashok Awati Vs ITO (ITAT Pune) Unproved Consultancy Payments Disallowed: Failure to Establish Genuineness Leads to Addition The Pune Bench of the Income Tax Appellate Tribunal (ITAT) upheld the disallowance of ₹40 lakh claimed as professional/consultancy/technical service fees, holding that the assessee failed to discharge the primary onus of proving the genuineness and necessity of the expenditure. The assessee did not appear before the Tribunal despite multiple opportunities, and the appeal also suffered from a substantial delay of 371 days. On merits, the Tribunal noted that the As...