https://www.taxtmi.com/caselaws?id=420622 The ITAT set aside the CIT(A)'s decision and directed the AO to delete the ad-hoc disallowance of expenses made during the assessment. The ITAT emphasized the need for clear findings and rationale to support ad-hoc disallowances, noting that the burden of proof lies with the assessee. The decision was based on the lack of specific reasons provided by the AO for the disallowance, and the ITAT referred to precedents highlighting the necessity of concrete evidence before disallowing expenses. en-us Fri, 01 Apr 2022 00:00:00 +0530 Wed, 06 Apr 2022 09:09:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420622 The ITAT set aside the CIT(A)'s decision and directed the AO to delete the ad-hoc disallowance of expenses made during the assessment. The ITAT emphasized the need for clear findings and rationale to support ad-hoc disallowances, noting that the burden of proof lies with the assessee. The decision was based on the lack of specific reasons provided by the AO for the disallowance, and the ITAT referred to precedents highlighting the necessity of concrete evidence before disallowing expenses. Case-Laws Income Tax Fri, 01 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420622