Ad- hoc disallowance of expenses - Without pointing out any...

Ad- hoc disallowance of expenses - Without pointing out any specific expenses, which according to the authorities below were not allowable as deduction, an ad-hoc disallowance was made by the AO and sustained by the DRP. The claim of deduction of expenses made by the Appellant could not have been dislodged by the authorities below without any basis. - AT