https://www.taxtmi.com/caselaws?id=351466 The ITAT Kolkata partially allowed the appeal, directing the deletion of the disallowed labour charges and rejecting the addition from the savings bank account as undisclosed income. The ITAT emphasized the necessity of substantial evidence and thorough verification in tax assessments, highlighting that disallowances should not be arbitrary and must be supported by concrete proof. en-us Wed, 04 Oct 2017 00:00:00 +0530 Sat, 25 Nov 2017 08:06:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351466 The ITAT Kolkata partially allowed the appeal, directing the deletion of the disallowed labour charges and rejecting the addition from the savings bank account as undisclosed income. The ITAT emphasized the necessity of substantial evidence and thorough verification in tax assessments, highlighting that disallowances should not be arbitrary and must be supported by concrete proof. Case-Laws Income Tax Wed, 04 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351466