Miscellaneous expenses Paid by Cheques based on Self-Made Voucher allowable

Thermon Heat Tracers Pvt. Ltd. Vs JCIT (ITAT Pune) ITAT held that miscellaneous expenses Paid Through Cheques Based On Self-Made Voucher Allowable for the purpose of business are allowable. Admittedly, the majority of details regarding these expenditures were filed by the assessee during the course of First Appellate proceedings as additional evidences. The CIT(A) also basing on the remand report considered the issue and gave part relief to the assessee. In the remand report which is reproduced at Page Nos. 3 and 4 of the impugned order, we note that the AO held bills were not produced for a s...