https://www.taxtmi.com/caselaws?id=280019 The Revenue's appeal against the deletion of Rs. 14,00,000 out of a total addition of Rs. 36,30,503 on Colliery and Godown Expenses was partly allowed. The CIT(A) directed a 10% adhoc disallowance to strike a balance between the Revenue's argument of disproportionate expense increase and the assessee's explanation of new procurement sources and plant development causing the rise in expenses. This decision aimed to ensure fairness without causing undue grievance to either party. en-us Wed, 01 Jun 2011 00:00:00 +0530 Wed, 17 Apr 2019 10:20:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280019 The Revenue's appeal against the deletion of Rs. 14,00,000 out of a total addition of Rs. 36,30,503 on Colliery and Godown Expenses was partly allowed. The CIT(A) directed a 10% adhoc disallowance to strike a balance between the Revenue's argument of disproportionate expense increase and the assessee's explanation of new procurement sources and plant development causing the rise in expenses. This decision aimed to ensure fairness without causing undue grievance to either party. Case-Laws Income Tax Wed, 01 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280019