https://www.taxtmi.com/caselaws?id=284923 The ITAT directed the Assessing Officer to verify and possibly delete the disallowance of expenditure accounted under Suspense Account. Regarding the disallowance of Labour Charges, the ITAT upheld a 15% disallowance, emphasizing the burden of proof on the taxpayer. For the disallowance under section 40(a)(ia) for non-deduction of tax at source, the ITAT directed verification of specific payments and remitted the issue back to the Assessing Officer for further examination. The case highlighted the importance of proper verification and compliance with tax deduction requirements. 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=284923 The ITAT directed the Assessing Officer to verify and possibly delete the disallowance of expenditure accounted under Suspense Account. Regarding the disallowance of Labour Charges, the ITAT upheld a 15% disallowance, emphasizing the burden of proof on the taxpayer. For the disallowance under section 40(a)(ia) for non-deduction of tax at source, the ITAT directed verification of specific payments and remitted the issue back to the Assessing Officer for further examination. The case highlighted the importance of proper verification and compliance with tax deduction requirements. Case-Laws Income Tax Fri, 04 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284923