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    <title>2013 (6) TMI 430 - ITAT DELHI</title>
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    <description>The tribunal ruled in favor of the assessee, overturning the disallowance of job work charges as non-incidental to business and expenses as unverifiable. The disallowance of TDS under section 40(a)(ia) for late deposit was also dismissed, emphasizing adherence to statutory timelines. The decision underscored the importance of concrete evidence and proper documentation to support expense claims, ultimately dismissing the Revenue&#039;s appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=234605</link>
      <description>The tribunal ruled in favor of the assessee, overturning the disallowance of job work charges as non-incidental to business and expenses as unverifiable. The disallowance of TDS under section 40(a)(ia) for late deposit was also dismissed, emphasizing adherence to statutory timelines. The decision underscored the importance of concrete evidence and proper documentation to support expense claims, ultimately dismissing the Revenue&#039;s appeal.</description>
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      <pubDate>Fri, 07 Jun 2013 00:00:00 +0530</pubDate>
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