Tribunal held that when the books of account is not rejected ad-hoc addition is held to be not justified. (AY. 2012-13)
Katira Construction Ltd. v. ACIT (2020) 185 ITD 173 (Rajkot) (Trib.)
S. 37(1) : Business expenditure-Ad-hoc addition-Books of account not rejected-Addition is held to be not valid.
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