Ad hoc disallowance without rejection of books of account is not sustainable

Expenses incurred by the assessee on subscription and donation of Rs.10,747/- is incidental to assessee’s business and are allowable as business expenditure

3. The brief facts of the case are that the AO was of the opinion that the expenses claimed by the assessee under the head “Donation & Subscription” was not supported by any receipt or 80G certificate, therefore, he disallowed the entire expenses claimed on that behalf. According to the assessee, the expenses incurred under the head “Donation &

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