Tribunal held that disallowance of ad -hoc expenses on motor car conveyance and miscellaneous expenses is held to be not justified . ( AY.2013-14)
The Rajlaxmi Cotton Mills P. Ltd. v .Dy. CIT (2020) 81 ITR 52 (SN) ( Kol) (Trib)
S. 37(1) : Business expenditure — Motor car, conveyance and miscellaneous expenses — Ad hoc disallowance- Books of account not rejected – Disallowance is held to be not justified [ S.145 ]