https://www.taxtmi.com/caselaws?id=781455 ITAT held that a blanket 10% ad hoc disallowance of travelling, hospitality and telephone expenses is impermissible; any disallowance requires specific inquiry and cogent evidence showing the expenditure was intended for persons other than the assessee and unrelated to the taxpayer's business, taking the nature of the business into account. On disallowance under section 36(1)(va) for delayed employee contributions, ITAT restored the issue to the AO for fresh examination of actual deposit dates and applicability of the statutory grace period, allowing the grounds for statistical purposes. en-us Wed, 12 Nov 2025 00:00:00 +0530 Sat, 15 Nov 2025 07:56:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781455 ITAT held that a blanket 10% ad hoc disallowance of travelling, hospitality and telephone expenses is impermissible; any disallowance requires specific inquiry and cogent evidence showing the expenditure was intended for persons other than the assessee and unrelated to the taxpayer's business, taking the nature of the business into account. On disallowance under section 36(1)(va) for delayed employee contributions, ITAT restored the issue to the AO for fresh examination of actual deposit dates and applicability of the statutory grace period, allowing the grounds for statistical purposes. Case-Laws Income Tax Wed, 12 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781455