Recurring disallowance of unvouched employee payments stayed restricted to 25% on consistent prior-year Tribunal view.

Recurring disallowance of expenses allegedly paid to port employees and docks staff as unvouched payments was restricted to 25% because the same issue had already been decided consistently in the assessee's own case for earlier years and no distinguishing facts were shown for the year under appeal. The appellate authority had followed that settled approach, and the Tribunal maintained the 25% restriction, leaving no basis to restore the disallowance in full.

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Issues: Whether the disallowance of expenses claimed to have been paid to port employees and docks staff, treated as unvouched payments, should be restricted to 25%.

Analysis: The issue had repeatedly arisen in the assessee's own case for earlier years. A consistent view had been taken by the Tribunal restricting the disallowance to 25% of the amount paid to government employees, and no distinguishing feature was shown for the year under appeal. The Commissioner (Appeals) had also followed the same approach.

Conclusion: The restriction of the disallowance to 25% was upheld and the Revenue's challenge failed.

Final Conclusion: The assessment disallowance was not restored to the full amount and the Revenue's appeal stood dismissed.

Ratio Decidendi: Where a recurring issue in the assessee's own case has been consistently decided on identical facts and no distinguishing circumstance is shown, the same view should be followed.

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