https://www.taxtmi.com/caselaws?id=781784 ITAT RAJKOT partly allowed the assessee's appeal concerning disallowance of miscellaneous expenses treated as capital in nature. The assessee admitted failure to produce bills, vouchers, and sufficient evidence for certain purchases and agreed that an addition of Rs. 1,80,000 was justified. Revenue also accepted that restricting the disallowance to Rs. 1,80,000 out of Rs. 4,67,800 would adequately protect its interests. ITAT directed the AO to confine the addition to Rs. 1,80,000, clarifying that the decision was based on the peculiar facts and smallness of the amount, without laying down a general legal principle. en-us Mon, 17 Nov 2025 00:00:00 +0530 Thu, 20 Nov 2025 08:42:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781784 ITAT RAJKOT partly allowed the assessee's appeal concerning disallowance of miscellaneous expenses treated as capital in nature. The assessee admitted failure to produce bills, vouchers, and sufficient evidence for certain purchases and agreed that an addition of Rs. 1,80,000 was justified. Revenue also accepted that restricting the disallowance to Rs. 1,80,000 out of Rs. 4,67,800 would adequately protect its interests. ITAT directed the AO to confine the addition to Rs. 1,80,000, clarifying that the decision was based on the peculiar facts and smallness of the amount, without laying down a general legal principle. Case-Laws Income Tax Mon, 17 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781784