https://www.taxtmi.com/caselaws?id=798197 Ad hoc disallowances of travel, conveyance, advertising, sales-promotion and miscellaneous-promotion expenditure require fresh verification where only sample supporting material was produced and the taxpayer undertakes to furnish complete evidence. The Assessing Officer must allow a reasonable opportunity before determining the expenditure's genuineness. Provision for bad and doubtful debts is allowable under the applicable statutory framework and is not restricted to banking businesses. Income enhancement based on an unavailable processing intimation cannot stand without disclosure of that intimation and an effective opportunity for the taxpayer to answer the proposed adjustments. en-us Wed, 12 Aug 2026 00:00:00 +0530 Thu, 03 Sep 2026 08:20:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798197 Ad hoc disallowances of travel, conveyance, advertising, sales-promotion and miscellaneous-promotion expenditure require fresh verification where only sample supporting material was produced and the taxpayer undertakes to furnish complete evidence. The Assessing Officer must allow a reasonable opportunity before determining the expenditure's genuineness. Provision for bad and doubtful debts is allowable under the applicable statutory framework and is not restricted to banking businesses. Income enhancement based on an unavailable processing intimation cannot stand without disclosure of that intimation and an effective opportunity for the taxpayer to answer the proposed adjustments. Case-Laws Income Tax Wed, 12 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798197