Tax Authorities Fail to Justify 10% Expense Disallowance u/s 37(1); CIT(A) Deletes Additions.

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....Disallowance u/s 37 (1) on account of 'job charges' - onus to prove - Disallowance of 10% of the expenses - Having accepted the books of accounts, disallowing 10% of the expenses in general without bringing on record as to what and which of the expenses were not allowable. - CIT(A) rightly deleted the additions - AT....