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    <title>Income Tax Claims: Bogus Claims Disallowed, Legitimate Claims Fully Deductible, No Ad-Hoc Additions Allowed.</title>
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    <description>Ad-hoc addition - If the claim is bogus, the entire amount has to be disallowed and if not bogus the whole amount should be allowed as deduction but no adhoc addition can be made on the basis of presumptions and surmises. - AT</description>
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      <description>Ad-hoc addition - If the claim is bogus, the entire amount has to be disallowed and if not bogus the whole amount should be allowed as deduction but no adhoc addition can be made on the basis of presumptions and surmises. - AT</description>
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