https://www.taxtmi.com/caselaws?id=368825 The Tribunal upheld the CIT(A)'s decision to delete the disallowance of labor charges and earth work charges under Section 40a(ia) of the Income Tax Act, as the payments were made directly to laborers, not contractors. Additionally, the Tribunal supported the deletion of disallowance under Section 40A(3) for cash payments exceeding Rs. 20,000, as they were made in remote areas without banking facilities. The Tribunal also agreed with the deletion of an ad hoc addition towards work-in-progress, as the AO's estimation lacked basis and rejected the addition without valid reasons. The revenue's appeal was dismissed on 05.10.2018. en-us Fri, 05 Oct 2018 00:00:00 +0530 Mon, 15 Oct 2018 14:14:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368825 The Tribunal upheld the CIT(A)'s decision to delete the disallowance of labor charges and earth work charges under Section 40a(ia) of the Income Tax Act, as the payments were made directly to laborers, not contractors. Additionally, the Tribunal supported the deletion of disallowance under Section 40A(3) for cash payments exceeding Rs. 20,000, as they were made in remote areas without banking facilities. The Tribunal also agreed with the deletion of an ad hoc addition towards work-in-progress, as the AO's estimation lacked basis and rejected the addition without valid reasons. The revenue's appeal was dismissed on 05.10.2018. Case-Laws Income Tax Fri, 05 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368825