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2023 (7) TMI 896 - AT - Income TaxDisallowance of Payment Labour Charges - pay certain extra amounts to port labourers as speed money for promptly and speedily carrying out the labour work of handling cargo beyond working hours - addition made as payment is supported by self-made vouchers and have no signature of recipients - HELD THAT:- As decided in own case[2022 (9) TMI 1480 - ITAT BANGALORE] in the absence of any challenge to the entries made in the books of accounts by the authorities, in our opinion, the finding recorded by the Assessing Officer as well as the Tribunal that it denied the claim of the assessee for expenditure to the extent of 10% on account of payment of speed money, is perverse as the same is duly supported by the documentary evidence - Decided in favour of assessee.
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