Details filed hence disallowance on estimate basis is not proper. (AY.2003-04)
Hindalco Industries Ltd. v. Dy. CIT (2024)114 ITR 502 (Mum)(Trib)
S. 37(1): Business expenditure-Capital or revenue-Expenditure-Disallowance on percentage basis-Disallowance on estimate basis is not proper.