https://www.taxtmi.com/caselaws?id=198090 The Appellate Tribunal ruled in favor of the assessee, overturning the disallowance of sub-contract expenses imposed by the AO and upheld by the CIT(A) for the Assessment Year 2010-11. The Tribunal found that the payments to sub-contractors were legitimate, as they were made through proper channels, TDS was deducted, and the sub-contractors had fulfilled their tax obligations. The lack of evidence indicating a return of payments to the assessee led the Tribunal to conclude that the disallowance was unjustified, resulting in the allowance of the appeal. en-us Wed, 14 Jun 2017 00:00:00 +0530 Mon, 22 Jan 2018 17:29:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198090 The Appellate Tribunal ruled in favor of the assessee, overturning the disallowance of sub-contract expenses imposed by the AO and upheld by the CIT(A) for the Assessment Year 2010-11. The Tribunal found that the payments to sub-contractors were legitimate, as they were made through proper channels, TDS was deducted, and the sub-contractors had fulfilled their tax obligations. The lack of evidence indicating a return of payments to the assessee led the Tribunal to conclude that the disallowance was unjustified, resulting in the allowance of the appeal. Case-Laws Income Tax Wed, 14 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198090