9911796707
TMI Blog2022 (1) TMI 1040X X X X Extracts X X X X X X X X Extracts X X X X ..... against the order passed by the CIT(A) on 27-07-2018 in relation to the assessment year 2014-15. 2. The only issue raised in this appeal is against the confirmation of disallowance of Rs. 18,06,027/- under the head 'Labour charges'. 3. Tersely stated, the facts of the case are that the assessee is an Engineering Contractor. During the course of the assessment proceedings, it was observed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /-. The assessee contended before the ld. CIT(A) that the 5 vouchers taken note of by the AO in the assessment order pertained to some other party and not the assessee. The ld. CIT(A), without disputing this fact, held that some of the expenses incurred by the assessee under this head were not properly verifiable. He, therefore, restricted the disallowance from 15% as made by the AO to 7.5%, which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g that the ld. CIT(A) took note of the fact that the assessee had incurred some expenses without verifiable vouchers. Considering the entirety of the facts and circumstances of the instant case, we are of the considered opinion that it would be in the fitness of the things if the disallowance out of Labour charges is reduced to Rs. 1.00 lakh, as against sustained in the first appeal at Rs. 18,06,0 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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