https://www.taxtmi.com/caselaws?id=190838 The Tribunal upheld the CIT(A)'s decision to delete the disallowance of labor expenses under sec.143(3) r.w.s.147 of the I.T. Act, 1961 for the assessment year 2007-08. The Revenue's appeal against the order was dismissed, as the Tribunal found in favor of the Assessee due to lack of evidence disproving the factual findings of the CIT(A) that payments were made directly to laborers through their representative and were below the TDS threshold. The Tribunal considered relevant case laws and precedents in reaching its decision, ultimately ruling against the Revenue's contentions. en-us Fri, 12 Jul 2013 00:00:00 +0530 Fri, 03 Mar 2017 16:56:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190838 The Tribunal upheld the CIT(A)'s decision to delete the disallowance of labor expenses under sec.143(3) r.w.s.147 of the I.T. Act, 1961 for the assessment year 2007-08. The Revenue's appeal against the order was dismissed, as the Tribunal found in favor of the Assessee due to lack of evidence disproving the factual findings of the CIT(A) that payments were made directly to laborers through their representative and were below the TDS threshold. The Tribunal considered relevant case laws and precedents in reaching its decision, ultimately ruling against the Revenue's contentions. Case-Laws Income Tax Fri, 12 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190838