https://www.taxtmi.com/caselaws?id=264334 Ad hoc addition to job charges income was deleted because it rested only on a lower net profit rate, without any specific defect in the books, rejection of accounts, or proof of unsupported expenditure. Commission expenditure was allowed where payment was made under agreement by account payee cheque with TDS, and corroborative statements supported the genuineness of services. Disallowances on telephone and vehicle running were not sustainable in the company's hands for alleged personal use by directors or employees, while legal expense on a new jeep was capital in nature and advertisement, miscellaneous, travelling, conveyance, repairs, sales promotion and interest were allowed or sustained only to the extent supported by evidence and business purpose. en-us Fri, 28 Aug 2015 00:00:00 +0530 Wed, 23 Sep 2015 08:12:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264334 Ad hoc addition to job charges income was deleted because it rested only on a lower net profit rate, without any specific defect in the books, rejection of accounts, or proof of unsupported expenditure. Commission expenditure was allowed where payment was made under agreement by account payee cheque with TDS, and corroborative statements supported the genuineness of services. Disallowances on telephone and vehicle running were not sustainable in the company's hands for alleged personal use by directors or employees, while legal expense on a new jeep was capital in nature and advertisement, miscellaneous, travelling, conveyance, repairs, sales promotion and interest were allowed or sustained only to the extent supported by evidence and business purpose. Case-Laws Income Tax Fri, 28 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264334