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Income Tax - Highlights / Catch Notes

Home Highlights June 2018 Year 2018 This

Disallowance of labour charges - assessee violated the relevant ...

Income Tax

June 19, 2018

Disallowance of labour charges - assessee violated the relevant statutory provision relating to PF & ESI Scheme in respect of the said workers - it would be fair and reasonable to disallow the wages of in question to the extent of 25%.

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  1. Deletion of disallowance of labour charges – assessee could not substantiate with corroborative evidences the genuineness of the cash components of the labour charges -...

  2. Genuineness of labour wages expenses, embroidery charges, fabrication expenses etc. - getting work done through small workmen who do not have any permanent place of...

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  5. 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...

  6. Disallowance @ 10% of the total labour charges paid in cash - non production of relevant bills/vouchers - the impugned disallowance @ 10% is on little higher side is...

  7. Addition made on outstanding liability - Labour charges as bogus – suspicion howsoever grave, cannot take place of proof - AT

  8. Labour Charges - Violation of any law as long as the payment does not become illegal on account of such violation the same cannot be hit under the Income Tax Act - AT

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