https://www.taxtmi.com/caselaws?id=469167 Ad hoc disallowance of audited expenditure cannot stand without specific defects in the books, and an estimated 10% addition was deleted where no particular bogus or unverifiable item was identified. Warranty provision allowability depends on verification of historical reversals, accounting consistency, and whether the provision was reversed in the next year, so the matter required de novo examination. Delayed deposit of employees' PF contribution remained disallowable under the distinct treatment of section 36(1)(va), despite return-filing timelines. Composite CENVAT duty and penalty payments must be bifurcated, with only the penal component hit by disallowance, so the major deletion was sustained. en-us Mon, 17 Nov 2025 00:00:00 +0530 Fri, 05 Jun 2026 11:04:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469167 Ad hoc disallowance of audited expenditure cannot stand without specific defects in the books, and an estimated 10% addition was deleted where no particular bogus or unverifiable item was identified. Warranty provision allowability depends on verification of historical reversals, accounting consistency, and whether the provision was reversed in the next year, so the matter required de novo examination. Delayed deposit of employees' PF contribution remained disallowable under the distinct treatment of section 36(1)(va), despite return-filing timelines. Composite CENVAT duty and penalty payments must be bifurcated, with only the penal component hit by disallowance, so the major deletion was sustained. Case-Laws Income Tax Mon, 17 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469167