https://www.taxtmi.com/caselaws?id=441300 The Tribunal directed the Assessing Officer to delete adhoc disallowances on repair and maintenance expenses under the Transport Segment, as the disallowances were made on an adhoc basis without fault in the assessee's explanations. The Tribunal partially allowed the assessee's appeal by overturning the additions related to foreign travel expenditure, repair and maintenance expenses, and invoking section 145(3) for adhoc disallowance. en-us Thu, 13 Jul 2023 00:00:00 +0530 Sat, 05 Aug 2023 08:05:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441300 The Tribunal directed the Assessing Officer to delete adhoc disallowances on repair and maintenance expenses under the Transport Segment, as the disallowances were made on an adhoc basis without fault in the assessee's explanations. The Tribunal partially allowed the assessee's appeal by overturning the additions related to foreign travel expenditure, repair and maintenance expenses, and invoking section 145(3) for adhoc disallowance. Case-Laws Income Tax Thu, 13 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441300