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Income Tax - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

Disallowance of 30% of labour charges - was made for a reason ...

Income Tax

December 7, 2015

Disallowance of 30% of labour charges - was made for a reason that selfmade vouchers did not carry the addresses of the payees - assessee failed to discharged its onus for supporting its claim - AT

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  3. Disallowance of Payment Labour Charges - addition made as payment is supported by self-made vouchers and have no signature of recipients - The Tribunal, based on a...

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  8. Addition u/s 40(A)(3) - payment was made otherwise then by account payee cheque - assessee failed to prove - addition confirmed - HC

  9. Disallowance u/s 40A(3)(a) of the Act – Payment made otherwise than by account payee cheque - endorsement of crossed cheque - disallowance confirmed - HC

  10. Disallowance of miscellaneous expenses - Merely because some expenditure is claimed on the basis of self made vouchers cannot make the expenditure disallowable. - AT

 

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