Section 37 of the Income Tax Act, 1961 — Business Expenditure — If the expenditure is not found to be excessive and it was inevitable for the business of the assessee petty expenses were bound to be incurred by the assessee on day to day basis in cash and without any vouchers, accordingly, once the expenditure was not found to be excessive having regard to the nature and volume of business of the assessee the ad hoc disallowance was not justified — Swastil Oil Industries vs. Deputy Commissioner of income tax [2019] 76 ITR (trib) 392(Jaipur)