Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2007 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2007 (9) TMI 317 - ITAT JODHPURExtract: .......sumption basis only. We also find that the disallowance is not based on any valid reason and is simply an ad hoc one. Any ad hoc disallowance, which is devoid of any legal force and not supported by documentary evidence, cannot be sustained. Hence, we dismiss this ground of appeal also. 16. In the result, the appeal of the Revenue stands dismissed.
|