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2016 (1) TMI 1495 - AT - Income TaxBogus expenses - non-production of supporting evidence and necessary details in relation to various expenses - AO disallowed the expenses on estimate basis @ 30% of all the expenses - HELD THAT:- We find that the AO has disallowed the various expenses on adhoc basis on the ground of non-availability of the supporting documents. The expenses are in agreement with the earlier year expenses. No disallowance of such expenses has made in the earlier year assessment orders. AR has explained all the expenses and submitted the necessary supporting details in the form of paper book which is placed on record. AO failed to point out the specific disallowances from the books of accounts of the assessee. Revenue’s appeal is dismissed.
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