No disallowance of Transport commission expense solely for cross-verification absence

Shree Star Carrying Company Vs ITO (ITAT Delhi)

Introduction: In the recent case between Shree Star Carrying Company and ITO, ITAT Delhi made a significant observation regarding the disallowance of expenses based solely on the absence of cross-verification under Section 133(6).

Assessment and Appeal Background: The assessee filed an appeal against the Commissioner of Income Tax (Appeals)-20’s order that arose from an assessment order by the Assessing

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