https://www.taxtmi.com/caselaws?id=444084 The appeal was allowed, and the ad-hoc disallowance of 20% of total site expenses amounting to Rs. 3,67,37,203 was deleted. The Tribunal found that the authorities failed to substantiate the disallowance, and in accordance with Section 37(1) of the Income-tax Act, allowed the expenditure incurred for business purposes. en-us Fri, 23 Jun 2023 00:00:00 +0530 Mon, 09 Oct 2023 10:05:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444084 The appeal was allowed, and the ad-hoc disallowance of 20% of total site expenses amounting to Rs. 3,67,37,203 was deleted. The Tribunal found that the authorities failed to substantiate the disallowance, and in accordance with Section 37(1) of the Income-tax Act, allowed the expenditure incurred for business purposes. Case-Laws Income Tax Fri, 23 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444084