Assessing Officer's Expense Disallowance Overturned; Inspection Timing Argument Accepted, Expenditure Allowed.

Disallowance of expenses - The only ground on which the AO has disallowed is that at the time of inspection, very few of the employees of the contractor were present at the premises. The contention of the assessee that the time of inspection was 6 PM is not rebutted by the department - expenditure allowed - AT .....

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