2019 (8) TMI 1726

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..... has been preferred by the assessee against the order dated 04.04.2018 of the Commissioner of Income Tax (Appeals) [hereinafter referred to as the CIT(A)] relevant to assessment year 2013-14. 2. The only issue raised by the assessee is against the confirmation of adhoc disallowance of Rs. 11,59,343/- by Ld. CIT(A) as made by the AO on account of staff welfare expenses, conveyance expenses, general .....

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..... he AO observed that most of these vouchers were self made and were incurred in cash and thus made an adhoc disallowance @ 10% which comes to Rs. 115,93,43/-. 4. In the appellate proceedings, the Ld. CIT(A) held these disallowances @ 10% to be reasonable for the reason that all these expenses were booked on the basis of self made vouchers and payments were made in cash. 5. After hearing both the .....

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