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2022 (7) TMI 478 - AT - Income TaxAd-hoc disallowance of the expenditure - case of the assessee was selected for scrutiny assessment and by making the assessment u/s. 143(3) AO made disallowance of expenditure @ of 10% - CIT(A) restricted the disallowance to the extent of Rs. 50,000/- out of the total disallowance - HELD THAT:- AO has made disallowance purely on ad-hoc basis, there is no material on record suggesting that the Assessing Officer has pointed out discrepancy in the accounts of the assessee. In the absence of such finding, there was no justification for making disallowance, therefore, direct the Assessing Officer to delete this disallowance. The ground raised in this appeal is allowed.
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