considered
assessee's submissions properly and deleted the adhoc additions
made by AO. By placing reliance upon Jansampark Advertising
Page ... justified in making addition on
adhoc basis. Considering the above judicial pronouncements, the adhoc
addition made by the Ld. AO is not found sustainable
considered
assessee's submissions properly and deleted the adhoc additions
made by AO. By placing reliance upon Jansampark Advertising
Page ... justified in making addition on
adhoc basis. Considering the above judicial pronouncements, the adhoc
addition made by the Ld. AO is not found sustainable
learned A.O. erred in making an adhoc addition in respect of the
royalty paid by the assessee company to its AE without appreciating
that ... hence, there was no reason to make such adhoc addition.
2.7] The learned A.O. erred in making an adhoc addition
considering the facts of cash payments has
estimated the adhoc addition @10% of the claim
which worked ... contentions are that
the CIT(A) has erred in confirming the adhoc addition
of 10% of labour charges as disallowance though it
was demonstrated that
assessee preferred appeal before the CIT(A) against the adhoc additions
made by the A.O. in respect of disallowance of various expenses
never been rejected by the department. As regards to the adhoc addition
by applying the 7% net profit rate, the learned CIT(A) observed that ... assessee had nowhere accepted that an adhoc addition may be made.
Therefore, the reasons given by the AO for rejecting the books of accounts
during the manufacturing of grit. The Assessing Officer
accordingly made an adhoc addition of Rs.50,000/- to be closing stock of the assessee ... adhoc
addition is not justified. Hence, the addition made by the Assessing Officer is deleted.
17. Ground No.4 is regarding addition under the head
Learned DRP. Mumbai and Assessing Officer have erred in
making adhoc addition of Rs.3,03.43.717/, being 30% of
production labour charges ... 2416/M/2017
A.Y.2013-14
making adhoc addition of Rs. 16,14,692/-, being 15% of
production labour charges
worked out @60% of the value of the said asset.
(C). ADHOC ADDITION IN RESPECT OF IRRECONCILED AIR DATA:-
The CIT(A) being ... appeal No. 2.2 raised by the assessee are allowed.
(C). ADHOC ADDITION IN RESPECT OF IRRECONCILED AIR DATA:-
(i). The ld. A.R submitted that
adjudicating on additional ground taken against adhoc addition that the
AO made ff
5 The Learned CIT (A) erred in facts and circumstances ... issues which the
AO claimed are the basis for his adhoc additions suffer from many
defects and hence pleaded or deletion of the adhoc additions
