https://www.taxtmi.com/caselaws?id=326886 The Tribunal upheld the validity of the assessment order jurisdiction, rejected the disallowance of Rs. 28.00 lakh under section 40A(3) due to business expediency in advance cash payments, and deleted the adhoc disallowance of Rs. 38,88,175/- out of labour charges at the rate of 10% based on the presented evidence. The appeal of the assessee was partly allowed. en-us Tue, 15 Mar 2016 00:00:00 +0530 Mon, 25 Apr 2016 18:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326886 The Tribunal upheld the validity of the assessment order jurisdiction, rejected the disallowance of Rs. 28.00 lakh under section 40A(3) due to business expediency in advance cash payments, and deleted the adhoc disallowance of Rs. 38,88,175/- out of labour charges at the rate of 10% based on the presented evidence. The appeal of the assessee was partly allowed. Case-Laws Income Tax Tue, 15 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326886