No section 37 addition for expenses not claimed by Assessee

USG Buildwell Pvt. Ltd. Vs Additional CIT (ITAT Delhi)

The Ld. DR submitted that the disallowance u/s 37 on account of additional payment for purchase of land was righty made as the assessee could not establish his case as the expenditure was incurred without any substantial evidence produced before the Assessing Officer to that effect by the assessee. The Ld. DR relied upon the assessment order and the order of the CITA).

We have heard both the parties and perused the material available o

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