Taxpayer's Expenses Disallowed Due to Missing Vouchers; CIT(A) Supports Deletion of Disallowance by AO.

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....Disallowance of the expenses claimed on ad hoc basis - If the AO was of the view that some of the vouchers are missing, the amount of addition should have been made of the same amount. Merely due to smallness of amount cannot result into any disallowance. We do not find any infirmity in the order of the CIT (A) in deleting the disallowance out of the expenses. - AT....