https://www.taxtmi.com/caselaws?id=456769 ITAT Lucknow allowed the assessee's appeal against adhoc disallowances made by AO on general expenses, staff welfare expenses, sales promotion expenses, and freight expenses. The tribunal found that despite the assessee providing books of account, bills, and vouchers which were test-checked, the AO made additions without specific enquiry. CIT(A) summarily confirmed these additions without examining merits. Relying on J.J. Enterprises SC precedent that additions based on guesswork are unsustainable, ITAT deleted all adhoc disallowances, ruling such additions impermissible under taxation laws. en-us Wed, 19 Sep 2018 00:00:00 +0530 Tue, 13 Aug 2024 19:58:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456769 ITAT Lucknow allowed the assessee's appeal against adhoc disallowances made by AO on general expenses, staff welfare expenses, sales promotion expenses, and freight expenses. The tribunal found that despite the assessee providing books of account, bills, and vouchers which were test-checked, the AO made additions without specific enquiry. CIT(A) summarily confirmed these additions without examining merits. Relying on J.J. Enterprises SC precedent that additions based on guesswork are unsustainable, ITAT deleted all adhoc disallowances, ruling such additions impermissible under taxation laws. Case-Laws Income Tax Wed, 19 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456769