https://www.taxtmi.com/caselaws?id=774449 ITAT Hyderabad reduced AO's adhoc disallowance from 30% to 10% of site maintenance expenditure. The tribunal found that AO made disallowance without rejecting audited books of accounts, solely based on internal vouchers lacking verification. For daily wage payments, assessee provided muster rolls with employee signatures, which tribunal deemed reasonable evidence. However, since assessee failed to provide additional supporting documents like attendance registers, tribunal upheld partial disallowance of 10% as meeting justice requirements. Appeal partly allowed. en-us Wed, 25 Jun 2025 00:00:00 +0530 Wed, 09 Jul 2025 08:50:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774449 ITAT Hyderabad reduced AO's adhoc disallowance from 30% to 10% of site maintenance expenditure. The tribunal found that AO made disallowance without rejecting audited books of accounts, solely based on internal vouchers lacking verification. For daily wage payments, assessee provided muster rolls with employee signatures, which tribunal deemed reasonable evidence. However, since assessee failed to provide additional supporting documents like attendance registers, tribunal upheld partial disallowance of 10% as meeting justice requirements. Appeal partly allowed. Case-Laws Income Tax Wed, 25 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774449