https://www.taxtmi.com/caselaws?id=381962 The Tribunal upheld the disallowance of labor charges amounting to Rs. 1 lakh and the addition of Rs. 2 lakhs related to a sundry creditor. The decision was based on the assessee's failure to provide substantial evidence to support both claims, as required by the Income Tax Act. The appeal was dismissed, highlighting the significance of meeting the burden of proof in tax assessment matters. en-us Thu, 07 Mar 2019 00:00:00 +0530 Thu, 20 Jun 2019 17:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381962 The Tribunal upheld the disallowance of labor charges amounting to Rs. 1 lakh and the addition of Rs. 2 lakhs related to a sundry creditor. The decision was based on the assessee's failure to provide substantial evidence to support both claims, as required by the Income Tax Act. The appeal was dismissed, highlighting the significance of meeting the burden of proof in tax assessment matters. Case-Laws Income Tax Thu, 07 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381962