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Mere non-production of the party during assessment alone cannot be a basis to make disallowance, when all other supporting evidence have been filed to substantiate claim of expenditure such as bills, payment facts  and confirmation. 


A party did not appear before the AO in response to notice under section 133(6) for cross examination in (2022] 28 ITR (Trib)-OL 347 (ITAT[Chen]) which alone lead to adverse inference and disallowance of expenditure.

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