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2014 (1) TMI 1911 - ITAT AGRADisallowance of expenses - assessee has produced only hand-made vouchers for verification - HELD THAT:- We find that there was no material or cogent reason before the A.O. to make the impugned disallowance. The mere fact that some of the vouchers were self-made cannot be a reason enough to disallow the expenses on ad hoc basis. It was open to the A.O. to disallow expenses to the extent he is not satisfied with vouchers. But even in such a case he is to set out the cogent reason for doing so. We have also noted that in the immediately preceding year this very Bench of the Tribunal has deleted the similar disallowance in assessee's own case - Decided in favour of assessee.
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