Disallowance @ 10% of the total labour charges paid in cash - ...
Court Reduces Cash Labor Charge Disallowance from 10% to 5% Due to Lack of Bills or Vouchers.
October 18, 2018
Case Laws Income Tax AT
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 liable to be restricted to 5% only
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