High Court Rules: Assessee Must Substantiate Claims for Business Expenses; Commercial Expediency Not a Factor Without Evidence.

Disallowance of business expenditure - car hire, printing, hire of manpower and sampling and display of the goods dealt - If the assessee had failed to discharge its primary onus to establish such claim as in the present case, the question as to its commercial expediency does not arise at all - HC .....

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