20% disallowance on site expenses overturned due to lack of evidence from authorities. Additions deleted. https://www.taxtmi.com/highlights?id=72446 Ad-hoc disallowance @ 20% of total site expenses - none of the authorities below as well as Ld. Sr. DR could bring on record any material to dislodge the claim of the assessee and substantiate the ad-hoc disallowance by adopting a rate of 20% for the same. - Additions deleted - AT en-us Mon, 09 Oct 2023 10:05:21 +0530 Mon, 09 Oct 2023 10:05:21 +0530 TaxTMI RSS Generator 20% disallowance on site expenses overturned due to lack of evidence from authorities. Additions deleted. https://www.taxtmi.com/highlights?id=72446 Ad-hoc disallowance @ 20% of total site expenses - none of the authorities below as well as Ld. Sr. DR could bring on record any material to dislodge the claim of the assessee and substantiate the ad-hoc disallowance by adopting a rate of 20% for the same. - Additions deleted - AT Highlights Income Tax Mon, 09 Oct 2023 10:05:21 +0530 https://www.taxtmi.com/highlights?id=72446