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| The Tax Publishers2020 TaxPub(DT) 4663 (Del-Trib) INCOME TAX ACT, 1961
Section 37(1)
Where sufficient evidences were filed by the assessee before the revenue authorities for substantiating the claim job charges paid, disallowance made without proper appreciation of said evidences could not be held as justified.
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Business expenditure - Allowability - Job charges -
AO on the ground that assessee had not furnished the party-wise details of job work done, made disallowance of job charges paid.Held: Evidences filed by the assessee were very much important on the addition in dispute which had not been properly appreciated by the revenue authorities. Assessee had furnished all the complete evidences of expenses and the list of names with amount of payment, mode of payment and detail of TDS deducted for which benefit of credit of TDS were also given and major payments were made by cheques and TDS was deducted. Thus, disallowance made without proper appreciation of evidences could not be held as justified.
REFERRED :
FAVOUR : In favour of assessee.
A.Y. : 2016-17
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