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2022 (5) TMI 1132 - AT - Income TaxAd-hoc disallowance being 75% of the Security Expenses claimed for the year - HELD THAT:- As following the decision of the coordinate bench of ITAT, Kolkata in assessee’s own case [2016 (11) TMI 1307 - ITAT KOLKATA] we find it fit to delete the addition of ad-hoc disallowance in respect of “Security Expenses” disallowed for a sum being 75% of the Security Expenses claimed for the year. Appeal of assessee allowed.
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