2025 (6) TMI 2098

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....NGH, VP: This appeal by the assessee is emanating from the order of the Addl/JCIT(A)-13, Mumbai dated 18.06.2024 relevant to assessment year 2017-18. 2. None appeared on behalf of the assessee, hence, we are proceeding exparte qua the assessee, after hearing the Ld. DR and perusing the records. 3. It was the contention of the assessee that Revised Form 35 as directed by the Ld. CIT(A) was....

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....uring the course of hearing that AO has rightly added the adhoc disallowance @ 10% of total expenses, which deserve to be upheld. 5. We have given our thoughtful consideration to the assessee's contention made in the grounds of appeal and Revenue's foregoing vehement contentions. We are of the considered view that neither party's submissions herein deserve to be accepted in entirety as the asse....