https://www.taxtmi.com/highlights?id=54806 Ad-hoc disallowance - the AO has not followed the procedure prescribed by the statute and therefore, he violated the principle of “Rule of Law” and the action of the AO is arbitrary and therefore, the ad-hoc disallowance of 10% made by the AO cannot be allowed. - AT en-us Thu, 17 Sep 2020 16:56:11 +0530 Thu, 17 Sep 2020 16:56:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=54806 Ad-hoc disallowance - the AO has not followed the procedure prescribed by the statute and therefore, he violated the principle of “Rule of Law” and the action of the AO is arbitrary and therefore, the ad-hoc disallowance of 10% made by the AO cannot be allowed. - AT Highlights Income Tax Thu, 17 Sep 2020 16:56:11 +0530 https://www.taxtmi.com/highlights?id=54806