https://www.taxtmi.com/caselaws?id=466276 ITAT reduced an ad hoc disallowance of advertisement and publicity expenses claimed on estimation: because the Assessing Officer did not identify specific defects in books or vouchers, the tribunal restricted the disallowance to 5% of the total claimed (down from 25%). The tribunal deleted adhoc disallowances on printing and building repair and maintenance, finding such costs often incur without invoices and no specific infirmity was shown. Business promotion expenditure supported by a hotel bill was also restored where no defect in the bill was pointed out. en-us Thu, 27 Mar 2025 00:00:00 +0530 Sat, 31 Jan 2026 12:43:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466276 ITAT reduced an ad hoc disallowance of advertisement and publicity expenses claimed on estimation: because the Assessing Officer did not identify specific defects in books or vouchers, the tribunal restricted the disallowance to 5% of the total claimed (down from 25%). The tribunal deleted adhoc disallowances on printing and building repair and maintenance, finding such costs often incur without invoices and no specific infirmity was shown. Business promotion expenditure supported by a hotel bill was also restored where no defect in the bill was pointed out. Case-Laws Income Tax Thu, 27 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466276