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2013 (10) TMI 788 - HC - Income TaxAddition made on account of unverifiable expenses made to subcontractors – Addition of Rs. 53,59,150/- - Held that:- Book results of the appellant have improved considerably during the current year as compared to the earlier years and that the appellant has fully discharged the onus of proving the sub contract expenses and the AO has no proper ground or corroborative evidence and making ad-hoc disallowance of 25% out of the total sub contract expenses - Ad-hoc disallowance of Rs.53,59,150 @ 25% out of sub contract expenses as made by the AO is incorrect and the same is hereby deleted – Decided against the Revenue.
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