There is no provision under Income-tax law for making ad-hoc disallowance of sundry creditors – ITAT In a recent judgment,…
Disallowance on ad-hoc basis not justified without pointing out specific expenses being not incurred wholly and exclusively for business In…
No ad hoc disallowance without pointing out any deficiency in the books of account or vouchers. ITAT deletes the addition…
Ad hoc disallowance of expenses for personal use of vehicle telephone deleted as AO did not bring any finding of…