https://www.taxtmi.com/caselaws?id=792581 Supporting records for business promotion, petrol, and tour and travel expenses showed business purpose; a percentage-based disallowance under section 37(1) was unsustainable where the Revenue identified no specific defect, no bogus element, and no personal use, and did not reject the books of account. The assessee discharged the primary onus, the expenditure level was commensurate with turnover and operations, and the estimate-based disallowance was deleted. en-us Wed, 27 May 2026 00:00:00 +0530 Sat, 30 May 2026 08:29:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792581 Supporting records for business promotion, petrol, and tour and travel expenses showed business purpose; a percentage-based disallowance under section 37(1) was unsustainable where the Revenue identified no specific defect, no bogus element, and no personal use, and did not reject the books of account. The assessee discharged the primary onus, the expenditure level was commensurate with turnover and operations, and the estimate-based disallowance was deleted. Case-Laws Income Tax Wed, 27 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792581