ITAT Delhi Upholds Estimated Disallowance for Inadequate Evidence, Arbitrary Addition reduced to 50%

ACIT Vs Jaipur Golden Transport Co. Private Limited (ITAT Delhi) Ad-hoc Expense Disallowances Partly Restored; 50% of AO’s Additions Sustained – ITAT Delhi The Delhi Bench of the ITAT, in ACIT vs. Jaipur Golden Transport Co. Pvt. Ltd. (ITA No.4990/Del/2024, AY 2012-13, order dated 19-12-2025), partly allowed the Revenue’s appeal and held that while purely arbitrary ad-hoc disallowances are impermissible, the assessee also cannot escape scrutiny where supporting evidence and compliance were found wanting. The Tribunal examined disallowances made by the AO towards advertisement expenses (â...