https://www.taxtmi.com/caselaws?id=252969 The Tribunal partially allowed the revenue's appeal, reducing disallowances on labour charges and site expenses to Rs. 2 lakh and Rs. 50,000, respectively. The Tribunal upheld deletions regarding retention money and purchase expenses, emphasizing the importance of consistency in accounting practices and the need for substantial evidence to support disallowances. en-us Tue, 21 Oct 2014 00:00:00 +0530 Mon, 10 Nov 2014 06:34:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252969 The Tribunal partially allowed the revenue's appeal, reducing disallowances on labour charges and site expenses to Rs. 2 lakh and Rs. 50,000, respectively. The Tribunal upheld deletions regarding retention money and purchase expenses, emphasizing the importance of consistency in accounting practices and the need for substantial evidence to support disallowances. Case-Laws Income Tax Tue, 21 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252969