https://www.taxtmi.com/highlights?id=45984 Adhoc disallowance of expenses - AO could ventured into estimation only after rejecting the books of accounts of the assessee u/s 145(3) by best judgment assessment u/s 144 - for deficiency in the vouchers disallowance should be item-wise - addition deleted en-us Fri, 19 Apr 2019 08:31:43 +0530 Thu, 18 Apr 2019 17:00:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=45984 Adhoc disallowance of expenses - AO could ventured into estimation only after rejecting the books of accounts of the assessee u/s 145(3) by best judgment assessment u/s 144 - for deficiency in the vouchers disallowance should be item-wise - addition deleted Highlights Income Tax Fri, 19 Apr 2019 08:31:43 +0530 https://www.taxtmi.com/highlights?id=45984