https://www.taxtmi.com/caselaws?id=365440 The appeal was filed against the ad hoc disallowance of expenses amounting to Rs. 3,50,000 by the Assessing Officer for the assessment year 2014-15. The Commissioner of Income-tax (Appeals) upheld the disallowance, citing lack of proper supporting vouchers. The appellant contended that the disallowance was arbitrary and unjust. After considering evidence, it was found that the Assessing Officer failed to identify defects in the bills and vouchers provided by the assessee, leading to the deletion of the ad hoc addition. The appeal was allowed, emphasizing the importance of substantiating expenses in line with legitimate business needs. en-us Wed, 13 Jun 2018 00:00:00 +0530 Thu, 16 Aug 2018 15:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365440 The appeal was filed against the ad hoc disallowance of expenses amounting to Rs. 3,50,000 by the Assessing Officer for the assessment year 2014-15. The Commissioner of Income-tax (Appeals) upheld the disallowance, citing lack of proper supporting vouchers. The appellant contended that the disallowance was arbitrary and unjust. After considering evidence, it was found that the Assessing Officer failed to identify defects in the bills and vouchers provided by the assessee, leading to the deletion of the ad hoc addition. The appeal was allowed, emphasizing the importance of substantiating expenses in line with legitimate business needs. Case-Laws Income Tax Wed, 13 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365440