Ltd. (ITAT Delhi)Adhoc Disallowances Without Defects Unsustainable – Delhi Tribunal Grants Full Relief; Revenue’s Case Collapses: ITAT Delhi Deletes Additions on Forex, Repairs & Insurance ClaimRevenue filed appeal against the order of CIT(A), NFAC, Delhi dated 30.05.2024 deleting various disallowances made by AO in the assessment of FMI Automotive Components Pvt. The adhoc disallowances of 10% on service fee, job work & other expenses were held unsustainable in absence of specific defects, as accounts were audited & no adverse remarks were given. Replacement of hardboard set on wooden frames with thermostat wood insulation boards set in aluminium frames was undoubtedly revenue expenditure and did not constitute capital expenditure. In our view, the Assessing Officer cannot disallow expenses without pointing out the specific defects and also the courts have held that Assessing Officer cannot resort to adhoc disallowance. With regard to ground no.6, Assessing Officer observed that during the course of assessment proceedings, vide Question No.