Assessing officer applies 10% disallowance for personal use despite complete financial documentation; no further inquiries made.

Ad-hoc disallowance at 10% on account of personal use - assessee filed books of accounts, vouchers and bank statements before Ld.AO. If Ld.AO was not satisfied with details filed by assessee, he could have pointed out at assessment stage itself. - No additions. .....

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