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Income Tax - Highlights / Catch Notes

Home Highlights July 2016 Year 2016 This

Disallowance of labour charges etc. paid in cash - ...


Cash Labor Charges Disallowed for Lack of Evidence; Assessee Fails to Prove Transaction Authenticity.

July 8, 2016

Case Laws     Income Tax     AT

Disallowance of labour charges etc. paid in cash - non-availability of documentary evidences on the part of the assessee - the primary onus to establish the bonafides of the transactions always lies with the assessee, which has not been discharged in the instant case - AT

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