https://www.taxtmi.com/caselaws?id=239197 An ad hoc disallowance of business expenditure cannot be sustained without specific defects, incriminating material, or distinguishing facts, especially where the accounts are audited and the expenditure pattern is broadly consistent with earlier years. On labour and site expenses, the disallowance was reduced to 5% because self-made vouchers and incomplete supporting details left scope for some inflation. On travelling expenses, a complete disallowance was considered unwarranted and was restricted to Rs. 50,000. On miscellaneous expenditure, the disallowance was deleted for lack of a specific finding of defect, and the revenue's challenge failed. en-us Tue, 27 Dec 2011 00:00:00 +0530 Fri, 08 Nov 2013 09:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239197 An ad hoc disallowance of business expenditure cannot be sustained without specific defects, incriminating material, or distinguishing facts, especially where the accounts are audited and the expenditure pattern is broadly consistent with earlier years. On labour and site expenses, the disallowance was reduced to 5% because self-made vouchers and incomplete supporting details left scope for some inflation. On travelling expenses, a complete disallowance was considered unwarranted and was restricted to Rs. 50,000. On miscellaneous expenditure, the disallowance was deleted for lack of a specific finding of defect, and the revenue's challenge failed. Case-Laws Income Tax Tue, 27 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239197