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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