Held that when all these details were already on the record of the Assessing Officer, there was no necessity for the assessee to file any application for admission of additional evidence. The ad hoc disallowance confirmed by the CIT(A) was directed to be deleted. (AY. 2012-13)
C. S. Datamation Research Services Pvt. Ltd. v. ITO (2021) 90 ITR 2 (SN.) (Delhi)(Trib.)
S. 37(1) : Business expenditure-Computer expense-Ad hoc basis-Without pointing out any defects, ad hoc disallowance was held to be not justified.