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    <title>2017 (6) TMI 639 - ITAT PUNE</title>
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    <description>The ITAT partially allowed the appeal, directing the deletion of disallowance for payments without and with PAN numbers, and reducing the disallowance for departmental labour charges to Rs. 20 lakhs. The ITAT found that the appellant had justified cash payments and provided PAN details, leading to a reduction in the disallowance amount based on the nature of work and lack of necessary details.</description>
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      <description>The ITAT partially allowed the appeal, directing the deletion of disallowance for payments without and with PAN numbers, and reducing the disallowance for departmental labour charges to Rs. 20 lakhs. The ITAT found that the appellant had justified cash payments and provided PAN details, leading to a reduction in the disallowance amount based on the nature of work and lack of necessary details.</description>
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