https://www.taxtmi.com/caselaws?id=334782 The High Court upheld the decisions of the Commissioner of Income-tax (Appeals) and the Income-tax Appellate Tribunal, dismissing the appeal and affirming the genuineness of the expenditure claimed by the assessee for payments made to sub-contractors. The Court found that the evidence presented, including work progress details and certificates from the sub-contracting agencies, supported the legitimacy of the payments, despite the Revenue's argument against the automatic genuineness of payments through banking channels. en-us Wed, 07 Sep 2016 00:00:00 +0530 Mon, 21 Nov 2016 13:50:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334782 The High Court upheld the decisions of the Commissioner of Income-tax (Appeals) and the Income-tax Appellate Tribunal, dismissing the appeal and affirming the genuineness of the expenditure claimed by the assessee for payments made to sub-contractors. The Court found that the evidence presented, including work progress details and certificates from the sub-contracting agencies, supported the legitimacy of the payments, despite the Revenue's argument against the automatic genuineness of payments through banking channels. Case-Laws Income Tax Wed, 07 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334782