https://www.taxtmi.com/highlights?id=55273 Disallowance of Personal Expenditure - It is well settled law that ad hoc addition cannot be sustained unless AO has pointed out any specific item in which personal element is involved. There was thus, no justification to make any disallowance out of these expenditures. - AT en-us Fri, 23 Oct 2020 15:44:39 +0530 Fri, 23 Oct 2020 15:44:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55273 Disallowance of Personal Expenditure - It is well settled law that ad hoc addition cannot be sustained unless AO has pointed out any specific item in which personal element is involved. There was thus, no justification to make any disallowance out of these expenditures. - AT Highlights Income Tax Fri, 23 Oct 2020 15:44:39 +0530 https://www.taxtmi.com/highlights?id=55273