https://www.taxtmi.com/caselaws?id=789905 Ad hoc disallowance from cash expenses was found unsustainable where the assessee's forest-based tendu leaf required cash payments, the books and underlying transactions were accepted as genuine, and no rejection of books under section 145(3) was made. In those circumstances, an estimated addition over recorded results could not be justified. The appellate authority also failed to make the independent enquiry contemplated by sections 250(4) and 250(6) before sustaining part of the disallowance. The disallowance was directed to be deleted, granting relief to the assessee. en-us Fri, 10 Apr 2026 00:00:00 +0530 Thu, 16 Apr 2026 08:34:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789905 Ad hoc disallowance from cash expenses was found unsustainable where the assessee's forest-based tendu leaf required cash payments, the books and underlying transactions were accepted as genuine, and no rejection of books under section 145(3) was made. In those circumstances, an estimated addition over recorded results could not be justified. The appellate authority also failed to make the independent enquiry contemplated by sections 250(4) and 250(6) before sustaining part of the disallowance. The disallowance was directed to be deleted, granting relief to the assessee. Case-Laws Income Tax Fri, 10 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789905