No Adhoc Disallowance Is Warranted U/s 40A(2) On Payments Which Were Not Identified As Excessive Or Unreasonable By AO: Bangalore ITAT16 March 2024 5:00 PM IST
Nature Of Business Alone Is No Justification For Disallowance On Ad Hoc Basis, Without Pointing Any Deficiency In Books: New Delhi ITAT8 Feb 2024 2:04 PM IST
AO Cannot Make Ad-Hoc Disallowance Of Expenses For Want Of Supporting For Each Expense, Without Pointing Defect In Vouchers: ITAT22 April 2023 9:30 AM IST
