https://www.taxtmi.com/caselaws?id=781269 Ad hoc disallowance of genuine business expenditure is impermissible absent specific adverse material or contrary evidence. Repair bills wrongly booked under purchases had been reconciled, so the alleged bogus purchase addition was deleted. Salary expenditure was already paid to employees and no defect was shown, so the percentage-based disallowance was deleted. Car expenses were claimed for exclusive business use and remained unrebutted, so that disallowance was also deleted. The assessee's claim for deduction of the disputed expenses was therefore accepted. en-us Fri, 10 Oct 2025 00:00:00 +0530 Thu, 13 Nov 2025 08:14:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781269 Ad hoc disallowance of genuine business expenditure is impermissible absent specific adverse material or contrary evidence. Repair bills wrongly booked under purchases had been reconciled, so the alleged bogus purchase addition was deleted. Salary expenditure was already paid to employees and no defect was shown, so the percentage-based disallowance was deleted. Car expenses were claimed for exclusive business use and remained unrebutted, so that disallowance was also deleted. The assessee's claim for deduction of the disputed expenses was therefore accepted. Case-Laws Income Tax Fri, 10 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781269