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COMMISSIONER OF INCOME-TAI versus S. P. NAYAK AND RAMESH

Citizens of Business Expenditures is engaged in the transportation business with the Supply Corporation, which deals with the transportation of sugar, Assisi uses its own lorries to contract and also includes rented vehicles which The claim is rented at a charge payable for transportation. Expenses are not justified because they are unable to present any evidence to prove the costs. In the absence of valid evidence, the tribunal has the responsibility of assessing costs by examining the best judgment. It is not permissible to allow full expenses in case Remanded Indian Income Tax Act, 1961, Section 37 property advocate from Machi Goth lawyer