https://www.taxtmi.com/caselaws?id=794007 Supported business expenditure and agricultural outgo cannot be disallowed on an ad hoc or unexplained basis where the assessee produces books, invoices, bank statements and contemporaneous vouchers. Hulling and curing charges incurred for processing raw coffee beans were treated as job-work expenses incurred in the course of business, so the disallowance was deleted. Agricultural expenses were also accepted because the assessee furnished detailed supporting material and the Revenue identified no specific unsupported item, so the ad hoc disallowance was deleted. The note states the ratio that specific defects must be shown before such disallowances can stand. en-us Wed, 24 Jun 2026 00:00:00 +0530 Sat, 27 Jun 2026 08:33:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794007 Supported business expenditure and agricultural outgo cannot be disallowed on an ad hoc or unexplained basis where the assessee produces books, invoices, bank statements and contemporaneous vouchers. Hulling and curing charges incurred for processing raw coffee beans were treated as job-work expenses incurred in the course of business, so the disallowance was deleted. Agricultural expenses were also accepted because the assessee furnished detailed supporting material and the Revenue identified no specific unsupported item, so the ad hoc disallowance was deleted. The note states the ratio that specific defects must be shown before such disallowances can stand. Case-Laws Income Tax Wed, 24 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794007