https://www.taxtmi.com/caselaws?id=794908 Ad hoc disallowance of advertisement and business promotion expenditure may be sustained where the taxpayer fails to provide basic supporting particulars, including recipient details, PAN information and the nature of services, particularly when only a limited percentage of aggregate expenditure is disallowed. In contrast, a deduction under section 80G may be supported by reliable documentary evidence, including donation receipts and bank statements evidencing cheque-based payments. The notes therefore distinguish between an inadequately substantiated expenditure claim and a donation claim supported by transaction records, indicating that the former remains disallowable while the latter qualifies for the applicable deduction. en-us Tue, 30 Jun 2026 00:00:00 +0530 Tue, 14 Jul 2026 08:26:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794908 Ad hoc disallowance of advertisement and business promotion expenditure may be sustained where the taxpayer fails to provide basic supporting particulars, including recipient details, PAN information and the nature of services, particularly when only a limited percentage of aggregate expenditure is disallowed. In contrast, a deduction under section 80G may be supported by reliable documentary evidence, including donation receipts and bank statements evidencing cheque-based payments. The notes therefore distinguish between an inadequately substantiated expenditure claim and a donation claim supported by transaction records, indicating that the former remains disallowable while the latter qualifies for the applicable deduction. Case-Laws Income Tax Tue, 30 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794908