AO cannot Arbitrarily Disallow Expenses for Want of Supporting Documentation, without Pointing out a Defect in Vouchers: ITAT [Read Order]

Disallow Expenses - AO - Supporting Documentation - AO cannot Arbitrarily Disallow Expenses - Defect in Vouchers - ITAT - Taxscan

The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has recently, in an appeal filed before it, held that AO cannot arbitrarily disallow expenses for want of supporting documentation, without pointing out the defect in the vouchers. The aforesaid observation was made by the Delhi ITAT, when an appeal was filed before it by the assessee,…

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