Ad-hoc disallowances of the expenses - the expenses claimed for...

Ad-hoc disallowances of the expenses - the expenses claimed for the purpose of the business cannot be disallowed merely on the reasoning that these expenses were incurred in cash and were supported on the self-made vouchers. There are many occasions/situations where the supporting details are not available for the expenses incurred by the assessee. Thus, in such a situation only self-made vouchers can be prepared in support of the expenses incurred by the assessee. - AT