https://www.taxtmi.com/caselaws?id=398497 The ITAT allowed the appeal, directing the AO to delete the ad-hoc disallowance of Rs. 2,09,135. The judgment emphasized the importance of proper examination and evidence for claimed expenditures, highlighting adherence to statutory procedures and principles of law in assessment procedures. en-us Thu, 10 Sep 2020 00:00:00 +0530 Thu, 17 Sep 2020 16:56:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398497 The ITAT allowed the appeal, directing the AO to delete the ad-hoc disallowance of Rs. 2,09,135. The judgment emphasized the importance of proper examination and evidence for claimed expenditures, highlighting adherence to statutory procedures and principles of law in assessment procedures. Case-Laws Income Tax Thu, 10 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398497