ITAT directs to establish relationship with income of expenses claimed by Parthiv Patel

There can hardly be any dispute that the assessee is a cricketer receiving match fees/retainerships from various cricket bodies as declared under the head ‘income from business and profession’. The assessee has further claimed the impugned expenditure against the same in two assessment years in question. Learned counsel representing assessee clarifies that the assessing authority itself had verified correctness of the impugned expenses. The same however does not emanate from the assessment order. We further find that neither the Assessing Officer nor the CIT(A) has sought to establish a di...