Ad Hoc Disallowance Without Defects Unsustainable; GST/TDS Late Fee Remanded: ITAT Lucknow

Advertisement Prime Cleaning Services Vs DCIT (ITAT Lucknow) ITAT Lucknow: Ad Hoc Disallowance Without Pinpointing Defects Unsustainable; GST/TDS Late Fee Held Compensatory and Remanded for Fresh Examination The Lucknow Bench of the ITAT held that an ad hoc disallowance of business expenditure cannot be sustained merely because the Assessing Officer considers certain expenses to be insufficiently substantiated, without identifying any specific bogus or inadmissible expenditure. Where the assessee expresses willingness to produce supporting evidence, the matter deserves fresh examination in ...