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    <title>Ad-hoc Expense Disallowance Lacks Legal Basis for Consistency Across Years Under Current Act Provisions.</title>
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    <description>Disallowance of ad-hoc basis for the expenses - There is no statutory provision prescribed under the Act to make the disallowance of the expenses at the same rate at which these were disallowed in the preceding assessment years on year to year basis.</description>
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      <description>Disallowance of ad-hoc basis for the expenses - There is no statutory provision prescribed under the Act to make the disallowance of the expenses at the same rate at which these were disallowed in the preceding assessment years on year to year basis.</description>
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