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2016 (7) TMI 322 - ITAT PUNEDisallowance of labour charges etc. paid in cash - according to the Assessing Officer, the bonafides of such expenses could not be proved by the assessee - summons were issued under section 131 - Held that:- The impugned claim towards expenses is not substantiated by cogent evidence. When these factors are tested on the touchstone of preponderance of probabilities, the claim appears unfounded. It is true that once the summons under section 131 of the Act has been served on the parties concerned, adverse inference cannot be drawn against the assessee merely owing to non-compliance of the summons. However, in the instant case, the disallowance made is sustainable primarily on account of non-availability of documentary evidences on the part of the assessee and not for the reasons of non-appearance of the parties summoned. Therefore, case laws cited by the assessee are of no assistance to the assessee. Needless to say, the primary onus to establish the bonafides of the transactions always lies with the assessee, which has not been discharged in the instant case. In the totality of circumstances, we find no infirmity in the order of the CIT(A). - Decided against assessee.
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