Self-Made Vouchers Alone Can’t Justify 20%–50% Expense Cuts

Aadarsh Laddha Vs ITO (ITAT Kolkata)

Ad-hoc Expense Disallowance Can’t Survive Without Proof of Illegality: Kolkata ITAT Deletes 20%–50% Cuts on Self-Made Vouchers

Suspicion Is Not Proof: Ad-hoc Disallowance on Self-Made Vouchers Struck Down- No Penalty, No Prohibition—Section 37 Disallowance Fails

20%–50% Cuts Without Evidence Don’t Pass Judicial Scrutiny- Books May Be Basic, But Additions Can’t Be ArbitraryPlease become a Premium member. If you are already a Premium member, login here to access the full content.