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, 2026
Premium
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.
Also Read
ITAT Deletes Disallowances on Foreign Currency Loan Interest and Forex Loss in American Express Bank CaseITAT Allows 115BAB Tax Benefit Claim And Remands Eligibility Verification to AO ITAT Remands Rs 4 Lakh Section 80GGC Deduction Dispute to CIT(A) ITAT Holds Section 11 Exemption Cannot Be Denied to Educational Trust Merely for Excess Fee Collection
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
525My Recent Articles
- ITAT Deletes Disallowances on Foreign Currency Loan Interest and Forex Loss in American Express Bank Case
- ITAT Allows 115BAB Tax Benefit Claim And Remands Eligibility Verification to AO
- High Court Quashes GST Section 74 Notice Issued Beyond Limitation
- ITAT Remands Rs 4 Lakh Section 80GGC Deduction Dispute to CIT(A)
- ITAT Holds Section 11 Exemption Cannot Be Denied to Educational Trust Merely for Excess Fee Collection
Up Next
Loading suggestions…
Recent Posts
All Posts
Recent Posts
All Posts