https://www.taxtmi.com/caselaws?id=215997 The Tribunal dismissed the Revenue's appeal, upholding the CIT (A)'s decisions on all issues. The disallowance of expenditure towards labour charges and metal purchases was reduced to 5% due to the nature of work and difficulty in obtaining proper vouchers. The disallowance of departmental recoveries was deleted as they were standard quality control charges. The disallowance of labour payments exceeding Rs.20,000 under Section 40A(3) was allowed as the payments were aggregated and compliant with the law. en-us Thu, 28 Jun 2012 00:00:00 +0530 Fri, 24 Aug 2012 18:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215997 The Tribunal dismissed the Revenue's appeal, upholding the CIT (A)'s decisions on all issues. The disallowance of expenditure towards labour charges and metal purchases was reduced to 5% due to the nature of work and difficulty in obtaining proper vouchers. The disallowance of departmental recoveries was deleted as they were standard quality control charges. The disallowance of labour payments exceeding Rs.20,000 under Section 40A(3) was allowed as the payments were aggregated and compliant with the law. Case-Laws Income Tax Thu, 28 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215997