https://www.taxtmi.com/caselaws?id=784831 An ad hoc disallowance of loading and unloading expenses cannot be sustained where the assessee produced vouchers and supporting material, the books of account were not rejected, and no specific defect, discrepancy, or bogus expenditure was identified. A general suspicion of inflation and the absence of any objective basis for fixing 20% as the disallowance were insufficient in law, so the addition was deleted. en-us Tue, 29 Apr 2025 00:00:00 +0530 Tue, 13 Jan 2026 08:29:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784831 An ad hoc disallowance of loading and unloading expenses cannot be sustained where the assessee produced vouchers and supporting material, the books of account were not rejected, and no specific defect, discrepancy, or bogus expenditure was identified. A general suspicion of inflation and the absence of any objective basis for fixing 20% as the disallowance were insufficient in law, so the addition was deleted. Case-Laws Income Tax Tue, 29 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784831