Leakage of revenue - Any disallowance should be specific and ...
Revenue Disallowances Must Be Specific and Quantified, Not Presumptive or Ad-Hoc, to Prevent Unjustified Additions.
August 9, 2016
Case Laws Income Tax AT
Leakage of revenue - Any disallowance should be specific and properly quantified - presumptive and ad-hoc addition based on an outlandish consideration of plugging possible leakage or revenue deleted - AT
View Source