No reason has been assigned for making ad hoc disallowance by ...
Ad Hoc Disallowance Invalid for Companies Without Reason; Personal Nature Disallowances Not Applicable.
January 16, 2014
Case Laws Income Tax AT
No reason has been assigned for making ad hoc disallowance by the Assessing Officer - the company is a juristic person, no disallowance of personal nature can be made in the case of a company - AT
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