https://www.taxtmi.com/caselaws?id=195432 The ITAT allowed the appeals filed by the assessee, emphasizing the importance of proving actual expenditure before making additions and considering all relevant facts and expenditures in such cases. The ITAT set aside the CIT(A)'s order for each assessment year and deleted the additions made on account of low household drawings, noting that the AO's estimate was not based on facts and failed to consider total expenditure incurred by the assessee and family members residing together in a hotel where certain expenses were disallowed in the hands of the firm. en-us Fri, 01 Jan 2016 00:00:00 +0530 Fri, 20 Feb 2026 17:03:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195432 The ITAT allowed the appeals filed by the assessee, emphasizing the importance of proving actual expenditure before making additions and considering all relevant facts and expenditures in such cases. The ITAT set aside the CIT(A)'s order for each assessment year and deleted the additions made on account of low household drawings, noting that the AO's estimate was not based on facts and failed to consider total expenditure incurred by the assessee and family members residing together in a hotel where certain expenses were disallowed in the hands of the firm. Case-Laws Income Tax Fri, 01 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195432