https://www.taxtmi.com/caselaws?id=424092 The Tribunal allowed the appeal, directing the deletion of the Rs. 5 lakh addition made on an ad hoc basis for various expenses. The decision emphasized the necessity of concrete evidence and specific justifications for disallowing expenses, ensuring assessments are grounded in factual accuracy and legal principles. The Tribunal held that ad hoc disallowances without specific instances of incomplete vouchers or evidence are impermissible under the law, aligning with previous case law emphasizing the importance of proper justification for expense disallowances. en-us Tue, 07 Jun 2022 00:00:00 +0530 Wed, 22 Jun 2022 09:13:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424092 The Tribunal allowed the appeal, directing the deletion of the Rs. 5 lakh addition made on an ad hoc basis for various expenses. The decision emphasized the necessity of concrete evidence and specific justifications for disallowing expenses, ensuring assessments are grounded in factual accuracy and legal principles. The Tribunal held that ad hoc disallowances without specific instances of incomplete vouchers or evidence are impermissible under the law, aligning with previous case law emphasizing the importance of proper justification for expense disallowances. Case-Laws Income Tax Tue, 07 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424092