ACIT vs Premier Car Sales Ltd.
Whether the Assessing Officer was justified in making ad-hoc disallowances of business expenses without rejecting books of account or establishing non-genuineness --- Held No; Whether the CIT(A) erred in admitting fresh evidence in violation of Rule 46A of Income Tax Rules --- Held No; Whether salary and wage expenses could be disallowed merely based on percentage comparison without proving excessiveness --- Held No
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