Disallowance of Payment Labour Charges - addition made as ...
Income Tax
July 22, 2023
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 previous case, deleted the additions made by the AO, stating that the disallowance of labor charges expenditure without rejecting the books of accounts is not legally sustainable. - AT
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