Expenditure towards helper allowance disallowed in absence of any supporting documents

Smt. Jothi Narayanan Vs ACIT (ITAT Chennai) ITAT Chennai held that disallowance of expenditure towards helper allowance claimed as deduction u/s. 10(14)(i) of the Income Tax Act rightly sustained as no supporting documents submitted. Facts- The assessee is a Director of Annai Builders Real Estate Pvt. Ltd., and filed her original return of income u/s. 139(4) of the Act on 27.09.2012 for the relevant assessment year 2012-13.A search and seizure action u/s.132 of the Act was conducted on the business premises and residence of Directors of Annai Builders Real Estate Pvt. Ltd., on 04.10.2017. The ...