Assessing Officer's 20% Disallowance of Employee Expenses Deemed Unlawful Due to Lack of Justification.

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....Employee benefit expenses and other expenses - AO without giving any reason disallowed the expenditure to the tune of 20% on account of employee benefit expenses and other expenses. Therefore, such disallowance made on estimated basis without any cogent reason for the same shall be unlawful and prejudicial to the interest of assessee - AT....