COMMISSIONER OF INCOME TAX ROHTAK vs. M/S CRYSTAL PHOSPHATES LTD

Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA

TDS was deducted and deposited in the Government account. Since no information was furnished by the assessee nor any evidence is available on record to substantiate the claim of the assessee as genuine, the expenses of Rs.2,00,00,000/- not relating to the business were disallowed and added to the income