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Case Law Details

Case Name : DCIT Vs M/s Lexicon Auto Ltd. (ITAT Kolkata)
Appeal Number : ITA No.1354/Kol/2016
Date of Judgement/Order : 19/02/2018
Related Assessment Year : 2008-2009
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DCIT Vs M/s Lexicon Auto Ltd. (ITAT KOLKATA)

AO cannot make disallowance on ad hoc basis without pointing out any defect / error in submission of assessee

It is settled law that the disallowance on account of ad hoc basis is not permissible under

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