https://www.taxtmi.com/caselaws?id=296431 The court ruled in favor of the appellant, deleting all disallowances imposed by the Assessing Officer and upheld by the CIT(A) due to the absence of identified defects in the claim or books of accounts. The judgment emphasized the requirement for justifying disallowances with specific grounds rather than arbitrary ad-hoc rates. The appellant's appeal was allowed, leading to the deletion of the disallowance in its entirety. en-us Wed, 19 Dec 2018 00:00:00 +0530 Tue, 20 Jul 2021 21:45:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296431 The court ruled in favor of the appellant, deleting all disallowances imposed by the Assessing Officer and upheld by the CIT(A) due to the absence of identified defects in the claim or books of accounts. The judgment emphasized the requirement for justifying disallowances with specific grounds rather than arbitrary ad-hoc rates. The appellant's appeal was allowed, leading to the deletion of the disallowance in its entirety. Case-Laws Income Tax Wed, 19 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296431