https://www.taxtmi.com/caselaws?id=240741 The ITAT partly allowed the assessee's appeal by deleting various adhoc additions made by the AO and upheld by the CIT(A). The ITAT found lack of concrete evidence and justifications for the disallowances, leading to deletions of expenses related to telephone, vehicle, depreciation on vehicle, conveyance, office, and business promotion expenses. The ITAT emphasized the importance of providing proof and clear reasoning for expense disallowances, resulting in the allowance of several grounds in favor of the assessee for the assessment year 2004-05. en-us Thu, 31 Jan 2013 00:00:00 +0530 Wed, 11 Dec 2013 10:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240741 The ITAT partly allowed the assessee's appeal by deleting various adhoc additions made by the AO and upheld by the CIT(A). The ITAT found lack of concrete evidence and justifications for the disallowances, leading to deletions of expenses related to telephone, vehicle, depreciation on vehicle, conveyance, office, and business promotion expenses. The ITAT emphasized the importance of providing proof and clear reasoning for expense disallowances, resulting in the allowance of several grounds in favor of the assessee for the assessment year 2004-05. Case-Laws Income Tax Thu, 31 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240741