ITAT Deletes ₹3.75 Crore Consultancy Disallowance Due to Lack of Evidence Against Assessee

DCIT Vs Das Offshore Limited (ITAT Mumbai) Consultancy Expense Addition Quashed Because Draft and Final Agreements Were Mistakenly Treated as Same; ITAT Rejects Disallowance Based Solely on Insight Portal and Survey Information; Suspicion Cannot Replace Proof in Consultancy Payment Dispute; ITAT Upholds Consultancy Expenditure Because Services Were Supported by Banking and TDS Records. The Income Tax Appellate Tribunal (ITAT), Mumbai, dismissed the Revenue’s appeal challenging deletion of an addition of ₹3,75,00,000 made on account of consultancy fees paid by the assessee to M/s. AGV Con...