https://www.taxtmi.com/caselaws?id=380459 The Tribunal upheld the decisions of the lower authorities regarding the disallowance of labor charges and the retrospective application of the 2nd proviso to Section 40(a)(ia). It also affirmed the Assessing Officer's jurisdiction to address the issue under Section 154, dismissing the appeal based on these findings. en-us Wed, 15 May 2019 00:00:00 +0530 Tue, 21 May 2019 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380459 The Tribunal upheld the decisions of the lower authorities regarding the disallowance of labor charges and the retrospective application of the 2nd proviso to Section 40(a)(ia). It also affirmed the Assessing Officer's jurisdiction to address the issue under Section 154, dismissing the appeal based on these findings. Case-Laws Income Tax Wed, 15 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380459