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2018 (12) TMI 1898 - ITAT ALLAHABADDisallowance of the expenses - Assessee contented that CIT(A) ought to have deleted the disallowances in toto rather than restricting them to 10%, again on adhoc basis, without any defect having been pointed out in the claim of the assessee - HELD THAT:- It is settled law that where the taxing authorities do not point out any defect in the claim of the assessee, nor are the books of account maintained by the assessee rejected, no such ad-hoc disallowance at a whimsical figure can be made and the claim of the assessee requires to be accepted as such. See ALLIED CONSTRUCTION. [2005 (10) TMI 227 - ITAT DELHI] and SUBHASH CHAND AGRAWAL [2013 (11) TMI 471 - ITAT ALLAHABAD] Thus the grievance of the assessee is found to be justified. It is accepted as such. The additions made are, hence, deleted in their entirety. - Decided in favour of assessee.
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