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2019 (9) TMI 626 - AT - Income TaxAllowance of wage expenses - CIT(A) allowing 90% of wages expenses claimed by the assessee related to two projects - Case was selected for scrutiny assessment as per CASS, followed by serving of notices u/s 143(2) & 142(1) - HELD THAT:- There is no representation from the side of the assessee to bring on the facts and relevant financial statement on record - necessary details have been examined including the muster roll. CIT(A) seems to be satisfied with the details mentioned therein and also referred to minor discrepancy in the records. Mainly various vouchers of labour payments are unsigned. It is also noteworthy that the assessee being a building construction project has declared huge loss. No details have been filed for the tax deducted at source if any on the labour contract charges. Site wise details were also not available on record. Allegedly, most of the payments have been made in cash. Submissions given by the assessee before the CIT(A) is general in nature. Labour licence stood expired on 31.03.2013. Though 100% disallowance by AO was not justified but in the given facts and circumstances of the case, disallowance of 20% of the total impugned wages will meet the end to justice for both the parties. Appeal of the Assessee is partly allowed.
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