High Court upholds adhoc disallowance on weaving charges; insufficient evidence to prove otherwise The Gujarat High Court upheld the adhoc disallowance made by the assessing officer and confirmed by the CIT(A) in relation to weaving charges. The court ...
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High Court upholds adhoc disallowance on weaving charges; insufficient evidence to prove otherwise
The Gujarat High Court upheld the adhoc disallowance made by the assessing officer and confirmed by the CIT(A) in relation to weaving charges. The court found that there was insufficient material to prove otherwise and accepted the book results and reply provided by the assessee. The case focused on confirming the disallowance based on presumptions and surmises.
The Gujarat High Court admitted the case and framed substantial questions of law regarding the adhoc disallowance made by the assessing officer and confirmed by the CIT(A) in relation to weaving charges. Key questions include confirmation of disallowance based on presumptions and surmises, acceptance of book results and reply by the assessee, and lack of material to prove contrary to the claim of weaving charges.
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