https://www.taxtmi.com/caselaws?id=469195 Ad hoc disallowance of magazine and journal expenditure paid to a sister concern under section 40A(2)(b) was deleted because the hotel's audited books showed no specific defect and the Revenue brought no material to prove the was excessive or unreasonable. An estimated addition for alleged unaccounted sale of raddi and empty bottles was also deleted, as scrap generation was inherent in hotel operations and there was no cogent evidence of suppressed receipts. The ruling emphasises that neither related-party payment nor estimated suppression can justify addition without supporting evidence. en-us Mon, 27 Jun 2016 00:00:00 +0530 Tue, 09 Jun 2026 17:28:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469195 Ad hoc disallowance of magazine and journal expenditure paid to a sister concern under section 40A(2)(b) was deleted because the hotel's audited books showed no specific defect and the Revenue brought no material to prove the was excessive or unreasonable. An estimated addition for alleged unaccounted sale of raddi and empty bottles was also deleted, as scrap generation was inherent in hotel operations and there was no cogent evidence of suppressed receipts. The ruling emphasises that neither related-party payment nor estimated suppression can justify addition without supporting evidence. Case-Laws Income Tax Mon, 27 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469195