https://www.taxtmi.com/caselaws?id=466153 Ad-hoc disallowance of business expenditure was challenged where the assessing officer reduced 10% of claimed expenses citing self-made vouchers and disallowed sales commission for alleged failure to deduct tax at source. The tribunal found no evidence that the expenditures were bogus and held that ad-hoc disallowance was unjustified, directing deletion of additions relating to R.F.T., sales promotion, generator expenses, repairs-material and repairs and maintenance. The tribunal also held that TDS obligation on sales promotion does not arise in the absence of taxable income, and directed deletion of the sales promotion addition. en-us Wed, 12 Feb 2025 00:00:00 +0530 Tue, 27 Jan 2026 19:03:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466153 Ad-hoc disallowance of business expenditure was challenged where the assessing officer reduced 10% of claimed expenses citing self-made vouchers and disallowed sales commission for alleged failure to deduct tax at source. The tribunal found no evidence that the expenditures were bogus and held that ad-hoc disallowance was unjustified, directing deletion of additions relating to R.F.T., sales promotion, generator expenses, repairs-material and repairs and maintenance. The tribunal also held that TDS obligation on sales promotion does not arise in the absence of taxable income, and directed deletion of the sales promotion addition. Case-Laws Income Tax Wed, 12 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466153