Pawan Aggarwal v. DCIT (2023) 202 ITD 712 (Chd.)(Trib.)

S. 37(1) : Business expenditure-Diesel & petrol expenses-Ad-hoc disallowance-No fining that expenses are bogus-Addition is deleted.

Tribunal held that  adhoc disallowance which had no rationale and sound basis as no finding was recorded by Assessing Officer that assessee had claimed any bogus LPG/diesel expenditure or expenditure had not been incurred for purposes of assessee’s business,  disallowance is   deleted (AY. 2013-14)