TMI Blog2014 (12) TMI 1150X X X X Extracts X X X X X X X X Extracts X X X X ..... er giving due opportunity of being heard to the assessee. - Matter remanded back - Decided in favour of assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... he documentary evidences for the receipt of actual services. He, therefore, asked the assessee to produce the above information and asked to show cause as to why the above expenditure shall not be disallowed u/s.37(l). 2.2 The assessee only explained orally before the AO the basis of allocation. However, since it did not produce any documentary evidence for the same as called for by the AO, the AO held that assessee failed to prove the actual services received for incurring the expenditure. According to him, the onus is on the assessee to prove that the expenses debited to the profit and loss account are used wholly and exclusively for the purpose of business and for the expenses incurred, it received actual services. He, therefore, propos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to which the evidence, sought to be furnished by the assessee with this application could not be furnished before the lower authorities owing to assessee's inability to obtain the necessary details in time. Relying on various decisions, he submitted that admission of these additional evidences is important for adjudication of the appeal. Further, these documents do not require fresh investigation into the facts. He accordingly requested that additional evidences filed by the assessee should be admitted. Referring to the copy of the assessment order for A.Y. 2007-08 and 2008-09, he submitted that no such disallowance was made in the preceding 2 years. Referring to the copies of the order sheet, he submitted that the assessee has filed v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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