ACIT v. Claridges Hotels Pvt. Ltd. (20180 61 ITR 135 (Delhi) (Trib)

S.37(1): Business expenditure — Ad hoc disallowance was held to be not sustainable .

The Tribunal held that ,Ad hoc disallowance was held to be not sustainable , therefore expenses of running and maintenance of cars was held to be not disallowable unless the AO pin point specific nature of expenditure incurred was not for the purpose of business. (AY. 2009-10 , 2010-11)