Supreme Court allows taxpayer's appeal by requiring tax authorities to carefully consider taxpayer's explanations for ledger discrepancies.

The Supreme Court allowed the taxpayer's extraordinary revision appeal against the tax authority's decision to disallow expenses. The taxpayer claimed discrepancies in their income ledger were due to circumstances beyond their control, while the tax authority argued expenses were unproven because invoices came from a non-existent entity. The court ruled that tax authorities must thoroughly examine the taxpayer's explanations for such inconsistencies before rejecting the claim, provided the taxpayer has attempted to explain the situation.