https://www.taxtmi.com/caselaws?id=466572 Whether an adhoc disallowance of 10% on aggregate expenses was justified was examined on the basis that the assessee did not fully substantiate claims and the revenue produced no comparable or cogent evidence; because the department failed to support the 10% figure the adhoc percentage was reduced as a matter of reasonable assessment to 4%, and the assessment computations must be finalized on that basis. The reduced adhoc disallowance balances evidentiary deficits while avoiding an unsupported precedent. en-us Fri, 27 Jun 2025 00:00:00 +0530 Thu, 12 Feb 2026 19:01:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466572 Whether an adhoc disallowance of 10% on aggregate expenses was justified was examined on the basis that the assessee did not fully substantiate claims and the revenue produced no comparable or cogent evidence; because the department failed to support the 10% figure the adhoc percentage was reduced as a matter of reasonable assessment to 4%, and the assessment computations must be finalized on that basis. The reduced adhoc disallowance balances evidentiary deficits while avoiding an unsupported precedent. Case-Laws Income Tax Fri, 27 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466572