https://www.taxtmi.com/caselaws?id=789567 Ad hoc disallowance of truck rent expenses was held unsustainable at 20% because it was made without comparable verification and similar facts in the assessee's own earlier year had attracted only a 2% disallowance. In the absence of distinguishing material, the higher estimate was reduced to 2% of truck rent expenses. The unpaid motor truck rent was treated as part of the overall truck rent claim and was remitted for fresh verification to avoid duplication in disallowance. The issue was thus partly decided in favour of the assessee. en-us Wed, 11 Mar 2026 00:00:00 +0530 Fri, 10 Apr 2026 09:00:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789567 Ad hoc disallowance of truck rent expenses was held unsustainable at 20% because it was made without comparable verification and similar facts in the assessee's own earlier year had attracted only a 2% disallowance. In the absence of distinguishing material, the higher estimate was reduced to 2% of truck rent expenses. The unpaid motor truck rent was treated as part of the overall truck rent claim and was remitted for fresh verification to avoid duplication in disallowance. The issue was thus partly decided in favour of the assessee. Case-Laws Income Tax Wed, 11 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789567