Held that the lump sum disallowance of Rs. 20,000 out of certain expenses claimed relating to telephone, mobile, vehicle running and maintenance and depreciation on car confirmed by the Commissioner (Appeals) was purely on an ad hoc basis and was to be deleted. (AY. 2012-13)
Anil Kumar Garg v. ITO (2021) 91 ITR 68 (SN) (Jaipur)(Trib.)
S. 37(1) : Business expenditure-Ad hoc basis-Expenses relating to Telephone, Mobile, Vehicle Running and maintenance and depreciation on car-Lump sum disallowance of Rs. 20,000 purely on an ad hoc basis-Not sustainable.