https://www.taxtmi.com/caselaws?id=376624 The Tribunal partially allowed the appeal, directing the deletion of the disallowance on material purchases while upholding the disallowance on labour expenses. The appellant successfully argued against the adhoc disallowance of labour expenses by providing evidence of legitimate business purposes and emphasizing payments made by cheque for material purchases. The Tribunal found no justification for the disallowances based on the absence of evidence supporting non-cheque payments and the essential nature of the materials for development. The challenge related to brokerage expenses was dismissed as not argued, with the Tribunal focusing on the labour and material expenses in its final judgment. en-us Mon, 11 Mar 2019 00:00:00 +0530 Wed, 13 Mar 2019 09:17:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376624 The Tribunal partially allowed the appeal, directing the deletion of the disallowance on material purchases while upholding the disallowance on labour expenses. The appellant successfully argued against the adhoc disallowance of labour expenses by providing evidence of legitimate business purposes and emphasizing payments made by cheque for material purchases. The Tribunal found no justification for the disallowances based on the absence of evidence supporting non-cheque payments and the essential nature of the materials for development. The challenge related to brokerage expenses was dismissed as not argued, with the Tribunal focusing on the labour and material expenses in its final judgment. Case-Laws Income Tax Mon, 11 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376624