Held that books of account is not rejected hence no ad-hoc disallowance can be made in respect of establishment, conveyance, guest house, maintenance, mobile and internet, travelling, show room and staff welfare No defects in books of account.(AY. 2017-18)
Zheng Yuan Mobiles P. Ltd. v. Dy. CIT (2024) 109 ITR 71 (SN)(Delhi) (Trib)
S.37(1): Business expenditure-Establishment, conveyance, guest house, maintenance, mobile and internet, travelling, show room and staff welfare 1No defects in books of account – Ad—hoc disallowance is deleted. [S. 145]
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