Ad-hoc disallowance without pointing out specific defects in documents furnished is unjustified

TPF Getinsa Euroestudios S.L. Vs ACIT (ITAT Delhi)

The assessee is a Project Office of a foreign company set up in India to provide engineering consultancy services and incurred expenses like rent, professional fee, travelling and conveyance etc during the course of business. During the course of assessment proceedings, the AO raised queries with respect to details of aforesaid various expenses. The assessee had duly furnished the ledger account of all the expenses during the course of assessment proceedings. During the cour

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