https://www.taxtmi.com/caselaws?id=433022 The ITAT Pune allowed the Assessee's appeals for A.Y. 2013-14 and 2014-15, directing the AO to delete the ad-hoc additions of expenses for alleged non-business use. The tribunal found the disallowances lacked specific defects in vouchers or concrete evidence of non-business use, emphasizing the expenses were incurred wholly for business purposes. The Assessee's contentions that the disallowances were speculative and unfounded were accepted, resulting in the overall allowance of both appeals. en-us Fri, 13 Jan 2023 00:00:00 +0530 Thu, 19 Jan 2023 08:38:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433022 The ITAT Pune allowed the Assessee's appeals for A.Y. 2013-14 and 2014-15, directing the AO to delete the ad-hoc additions of expenses for alleged non-business use. The tribunal found the disallowances lacked specific defects in vouchers or concrete evidence of non-business use, emphasizing the expenses were incurred wholly for business purposes. The Assessee's contentions that the disallowances were speculative and unfounded were accepted, resulting in the overall allowance of both appeals. Case-Laws Income Tax Fri, 13 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433022