https://www.taxtmi.com/highlights?id=46623 Disallowance of 20% of misc. expenses - if there is any deficiency in the vouchers or the bills supporting the incurrence of expenditure, then at the most those can be regarded to be non-genuine and can be disallowed - AO has resorted to estimating the disallowance of the claim without resorting to the procedure u/s 145(3) r.w.s 144 - arbitrary and adhoc disallowance not sustainable en-us Mon, 20 May 2019 07:03:10 +0530 Sat, 18 May 2019 11:06:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=46623 Disallowance of 20% of misc. expenses - if there is any deficiency in the vouchers or the bills supporting the incurrence of expenditure, then at the most those can be regarded to be non-genuine and can be disallowed - AO has resorted to estimating the disallowance of the claim without resorting to the procedure u/s 145(3) r.w.s 144 - arbitrary and adhoc disallowance not sustainable Highlights Income Tax Mon, 20 May 2019 07:03:10 +0530 https://www.taxtmi.com/highlights?id=46623