https://www.taxtmi.com/caselaws?id=462761 ITAT Kolkata allowed the assessee's appeal against disallowance of earth cutting expenses in brick field business. AO disallowed expenses on ad-hoc basis merely because vouchers lacked recipient names and addresses, without identifying specific defective vouchers or verifying if expenses were commensurate with business nature. ITAT held that mechanical disallowances without proper verification of business history, expense nature, and account books were unsustainable. Since AO found no defects in maintained books and expenses appeared reasonable for labour-intensive brick manufacturing, the addition was deleted. en-us Mon, 03 Apr 2017 00:00:00 +0530 Mon, 14 Jul 2025 20:15:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462761 ITAT Kolkata allowed the assessee's appeal against disallowance of earth cutting expenses in brick field business. AO disallowed expenses on ad-hoc basis merely because vouchers lacked recipient names and addresses, without identifying specific defective vouchers or verifying if expenses were commensurate with business nature. ITAT held that mechanical disallowances without proper verification of business history, expense nature, and account books were unsustainable. Since AO found no defects in maintained books and expenses appeared reasonable for labour-intensive brick manufacturing, the addition was deleted. Case-Laws Income Tax Mon, 03 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462761