Saiyed Zaharul Alam Vs ITO (ITAT Kolkata)
Case ke facts
Assessee ne apne expenses ke against koi khas defect show nahi hone diya. Department ne 20% expenses ad hoc disallow kar diye.
Mudda (Issue)
Kya bina koi specific defect paye ad hoc expenses disallow kiye ja sakte hain?
Faisla (Held)
ITAT ne ad hoc disallowance hata diya. Unhone kaha ki jab tak koi particular kharabi records mein nahi milti, aise hi disallow karna sahi nahi.
Practical takeaway
Expense disallowance se bachne ke liye, department ko koi ek specific defect point out karne do; warna ad hoc disallowance defend ho sakta hai.
Original report: taxguru.in
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-10-24.