Disallowance of Expense not sustainable when Non-Availability of Expense Voucher happened due to Flood: ITAT [Read Order]

Disallowance of expense - expense voucher - flood - ITAT - Taxscan

The Amritsar bench of Income Tax Appellate Tribunal (ITAT) has held that disallowance of expense is not sustainable when the non-availability of expense vouchers happened due to a flood. The assessee is a partnership firm that has been carrying out its business under the name of ‘M/s Kashmir Motors’ for which filed its return of…

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