https://www.taxtmi.com/caselaws?id=284924 The Tribunal partially allowed the department's appeal for statistical purposes, directing further verification and examination by the Assessing Officer on the issues of disallowances related to Suspense Account entries, Labour Charges, and non-deduction of tax at source for specific expenditures. The Tribunal confirmed a 15% disallowance of claimed expenditure for Labour Charges, emphasizing the burden of proof on the taxpayer to justify deductions. The Assessing Officer was directed to verify specific payments and certificates provided by the assessee regarding non-deduction of tax at source, remitting the issue back for further examination. en-us Fri, 04 Jan 2013 00:00:00 +0530 Tue, 17 Dec 2019 09:51:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284924 The Tribunal partially allowed the department's appeal for statistical purposes, directing further verification and examination by the Assessing Officer on the issues of disallowances related to Suspense Account entries, Labour Charges, and non-deduction of tax at source for specific expenditures. The Tribunal confirmed a 15% disallowance of claimed expenditure for Labour Charges, emphasizing the burden of proof on the taxpayer to justify deductions. The Assessing Officer was directed to verify specific payments and certificates provided by the assessee regarding non-deduction of tax at source, remitting the issue back for further examination. Case-Laws Income Tax Fri, 04 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284924