AO cannot make an ad hoc disallowance of expenses for want of support for each expense without pointing to defects in vouchers on a sample basis




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AO cannot make an ad hoc disallowance of expenses for want of support for each expense without pointing to defects in vouchers on a sample basis

 

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that the AO cannot make an ad hoc disallowance of expenses for want of support for each expense, without pointing to defects in vouchers on a sample basis furnished by the assessee

 

TPF Getinsa Euroestudios S.L. Versus ACIT

 

ITA No. 2400/Del/2022

 

The copy of the order is as under:

 

1681896523-2400 TPF Getinsa Eurostudios S.L (1)

 

 




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