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ACIT v. Vanesa Cosmetics (2021) 188 ITD 787 / 212 TTJ 712 / 204 DTR 393 (Delhi)(Trib.)

S. 37(1) : Business expenditure-ad-hoc addition-Held to be not sustainable in eyes of law.

Held that ad hoc additions without assigning any reason would not be sustainable in eyes of law. (AY. 2014-15)