ITAT Holds Ad Hoc Disallowance of Purchases and Expenses Without Evidence As Unsustainable:
The ITAT Rules that estimated disallowance cannot be made without identifying defective or bogus transactions.
ITAT Deletes Rs 43.03 Lakh Addition
Saima
Jul 29, 2026Premium
ITAT Holds Ad Hoc Disallowance of Purchases and Expenses Without Evidence As Unsustainable
The ITAT Rules that estimated disallowance cannot be made without identifying defective or bogus transactions.
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About Author
Saima
Content Writer
Saima is a Law graduate with a passion for research and content writing. She writes for Finance, Taxation and Legal Updates at Studycafe.in, simplifying complex legal decisions by the ITAT, High Court, AAR and GSTAT into uncomplicated and clear explanations.
Saima is a Law graduate with a passion for research and content writing. She writes for Finance, Taxation and Legal Updates at Studycafe.in, simplifying complex legal decisions by the ITAT, High Court, AAR and GSTAT into uncomplicated and clear explanations.
StudyCafe
Delhi, Delhi, India
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