https://www.taxtmi.com/caselaws?id=410982 The ITAT Kolkata allowed the appeal of the assessee, overturning the ad hoc disallowance of expenses by the AO and confirmed by the Ld. CIT(A). The judgment emphasized the importance of complying with legal provisions and avoiding arbitrary decisions in tax assessments. The ITAT found that the ad hoc disallowance was arbitrary and whimsical as it did not comply with Sec. 145(3) of the Income-tax Act, ultimately directing the deletion of the 10% disallowance on delivery and miscellaneous charges. en-us Fri, 06 Aug 2021 00:00:00 +0530 Sat, 14 Aug 2021 09:27:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410982 The ITAT Kolkata allowed the appeal of the assessee, overturning the ad hoc disallowance of expenses by the AO and confirmed by the Ld. CIT(A). The judgment emphasized the importance of complying with legal provisions and avoiding arbitrary decisions in tax assessments. The ITAT found that the ad hoc disallowance was arbitrary and whimsical as it did not comply with Sec. 145(3) of the Income-tax Act, ultimately directing the deletion of the 10% disallowance on delivery and miscellaneous charges. Case-Laws Income Tax Fri, 06 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410982