Allowability of cash expenses supported by self made vouchers

Seward Exports Pvt Ltd. Vs ACIT (ITAT Jaipur) t there are inconsistencies in the findings of the ld. CIT(A), where at first place, he has held that the Assessing Officer has not able to bring any example of specific disallowable expenses in case of loading and unloading expenses and under the similar facts pattern where the disallowances have again been made by the Assessing Officer in respect of other expenses without bringing any specific disallowable expenses, he has sustained these disallowances. Therefore, on this account and in absence of the specific finding recorded by either of the au...