Self-Made Vouchers Alone Can’t Justify 20%–50% Expense Cuts

Aadarsh Laddha Vs ITO (ITAT Kolkata) Ad-hoc Expense Disallowance Can’t Survive Without Proof of Illegality: Kolkata ITAT Deletes 20%–50% Cuts on Self-Made Vouchers Suspicion Is Not Proof: Ad-hoc Disallowance on Self-Made Vouchers Struck Down- No Penalty, No Prohibition—Section 37 Disallowance Fails 20%–50% Cuts Without Evidence Don’t Pass Judicial Scrutiny- Books May Be Basic, But Additions Can’t Be Arbitrary Kolkata ITAT ‘SMC’ Bench in Aadarsh Laddha (L/H of Late Kailash Chand Laddha) Vs. ITO,  [ITA No. 1013/KOL/2025, AY 2016-17, order dated 31.12.2025] allowed Assessee’s a...