https://www.taxtmi.com/caselaws?id=308451 The Tribunal upheld the CIT(A)'s decision to delete the addition of expenses made by the Assessing Officer, as the AO failed to demonstrate any defects in the claimed expenses and provided no evidence for the ad hoc addition. The Tribunal found the 15% ad hoc addition to be unjustified and arbitrary, leading to the dismissal of the departmental appeal for the assessment year 2007-08. en-us Fri, 09 Jul 2010 00:00:00 +0530 Tue, 27 Jun 2023 15:46:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308451 The Tribunal upheld the CIT(A)'s decision to delete the addition of expenses made by the Assessing Officer, as the AO failed to demonstrate any defects in the claimed expenses and provided no evidence for the ad hoc addition. The Tribunal found the 15% ad hoc addition to be unjustified and arbitrary, leading to the dismissal of the departmental appeal for the assessment year 2007-08. Case-Laws Income Tax Fri, 09 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308451