https://www.taxtmi.com/caselaws?id=243100 The Tribunal allowed the appeal for statistical purposes, directing a fresh examination of both issues by the Assessing Officer based on additional evidence and opportunities for the appellant to justify the expenses incurred. The disallowance of labour charges under section 40A(3) of the Income-tax Act was set aside for fresh consideration due to discrepancies in TDS deductions and lack of proof for certain expenses. Similarly, the disallowance of salary paid to Ms. Sonal Bhatt was also set aside for reassessment as there was insufficient evidence to prove her active involvement in the firm. en-us Wed, 31 Jul 2013 00:00:00 +0530 Sat, 25 Jan 2014 20:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243100 The Tribunal allowed the appeal for statistical purposes, directing a fresh examination of both issues by the Assessing Officer based on additional evidence and opportunities for the appellant to justify the expenses incurred. The disallowance of labour charges under section 40A(3) of the Income-tax Act was set aside for fresh consideration due to discrepancies in TDS deductions and lack of proof for certain expenses. Similarly, the disallowance of salary paid to Ms. Sonal Bhatt was also set aside for reassessment as there was insufficient evidence to prove her active involvement in the firm. Case-Laws Income Tax Wed, 31 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243100