ITAT Deletes Rs. 43.03 Lakh Tax Addition, Says AO Cannot Make Ad Hoc Disallowance of Purchases Without Specific Defects:

The ITAT deleted a Rs. 43.03 lakh tax addition, holding that the AO cannot make ad hoc disallowances of purchases and expenses without identifying specific defects or bogus transactions.

Accepted Sales Cannot Be Paired With Arbitrary Purchase Disallowance, Says ITAT

Saloni Kumari

Jul 30, 2026

Last update on Jul 29, 2026

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ITAT Deletes Rs. 43.03 Lakh Tax Addition, Says AO Cannot Make Ad Hoc Disallowance of Purchases Without Specific Defects

The ITAT deleted a Rs. 43.03 lakh tax addition, holding that the AO cannot make ad hoc disallowances of purchases and expenses without identifying specific defects or bogus transactions.

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Saloni Kumari

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Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].