In the result, appeal of the Revenue is partly allowed and appeal of the assessee is partly allowed for statistical purposes
Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani
43B of the Act. (5) The Id. CIT(A) earned in confirming 25% of disallowance of total bogus expenditure (Rs.1,69,92,471/-) and deleting balance 75%, when he himself agreed fully with the AO that the assessee failed to discharge the once of proving the expenditure in para 8.3 of his order, which is against the provisions of sec.37