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2023 (8) TMI 279 - ITAT DELHIDisallowance under transport segment and sanitization segment - Addition of repairs and maintenance expenses - As per AO no TDS has been deducted on balance expenses - HELD THAT:- It is true that during the course of assessment proceedings itself the assessee has explained that repairs and maintenance expenses were incurred by it on its own vehicles and not on hired vehicles. Explanation of the assessee was supported by bills/vouchers. It is true that the Assessing Officer has neither pointed out any defect nor any infirmity in the explanation of the assessee. Considering the fact that addition has been made on adhoc basis, the same deserves to be deleted. We, therefore, direct the Assessing Officer to delete the impugned disallowance.
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