Court Rules Expense Disallowance Based on Estimation Without Section 144 Order Not Permissible; Books Not Rejected.

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....Estimated disallowance of discount to field staff and salary to staff to the tune of 15% of the expenses made - AO neither passed order u/s 144 nor rejected books of accounts - disallowance based on estimation on suspicion and conjectures that the assessee may be inflating its expenses not permissible....