https://www.taxtmi.com/caselaws?id=396790 Job work charges cannot be disallowed as bogus or non-genuine merely on suspicion where the assessee supports the claim with banking records, TDS details, income-tax returns, confirmations recorded under section 131, and other documentary evidence showing actual services and payment by account payee cheque. Doubts about the workers' infrastructure, signatures, or use of the assessee's premises are insufficient without material showing that payments were returned to the assessee. On the record, the assessee discharged its onus, the disallowance was unsustainable, and the Revenue's challenge failed. en-us Mon, 01 Jun 2020 00:00:00 +0530 Fri, 08 Nov 2024 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396790 Job work charges cannot be disallowed as bogus or non-genuine merely on suspicion where the assessee supports the claim with banking records, TDS details, income-tax returns, confirmations recorded under section 131, and other documentary evidence showing actual services and payment by account payee cheque. Doubts about the workers' infrastructure, signatures, or use of the assessee's premises are insufficient without material showing that payments were returned to the assessee. On the record, the assessee discharged its onus, the disallowance was unsustainable, and the Revenue's challenge failed. Case-Laws Income Tax Mon, 01 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396790