https://www.taxtmi.com/caselaws?id=801483 Ad hoc disallowance of business expenditure lacks support where audited books remain unrejected and no identified item is bogus or unsupported; differing descriptions in ledgers, supported by cash-book details and vouchers, do not by themselves justify a blanket disallowance. Cash payments attracting deduction restrictions require verification of each recipient, business expediency, and any applicable Rule 6DD(e) exception for specified animal-husbandry produce, including hides and skins. The expense disallowance was removed, while the cash-payment issue was remitted for fresh verification and recomputation. en-us Fri, 16 Oct 2026 00:00:00 +0530 Thu, 22 Oct 2026 08:38:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801483 Ad hoc disallowance of business expenditure lacks support where audited books remain unrejected and no identified item is bogus or unsupported; differing descriptions in ledgers, supported by cash-book details and vouchers, do not by themselves justify a blanket disallowance. Cash payments attracting deduction restrictions require verification of each recipient, business expediency, and any applicable Rule 6DD(e) exception for specified animal-husbandry produce, including hides and skins. The expense disallowance was removed, while the cash-payment issue was remitted for fresh verification and recomputation. Case-Laws Income Tax Fri, 16 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801483