Dismissing the appeal of the assessee the Court held that the assessee could not substantiate the miscellaneous expenses by producing relevant evidence, i.e., vouchers, Assessing Officer was justified in making adhoc disallowance. (AY. 2005-06)
Tata Coffee Ltd. v. Dy. CIT (2021) 276 Taxman 215 / 198 DTR 380 (Karn.)(HC)
S. 37(1) : Business expenditure-Miscellaneous expenses-Adhoc disallowance-Not substantiated by producing evidence-Ad hoc disallowance is held to be justified.