https://www.taxtmi.com/caselaws?id=291269 The Tribunal allowed the appellant's appeal, deleting the disallowance of Rs. 7,40,779 under section 40(a)(ia) of the Income Tax Act for the assessment year 2005-06. The Tribunal concluded that the absence of a formal contract between the appellant and the labor sardars justified the deletion of the disallowance, emphasizing that the labor sardars were not labor contractors but facilitators of payments. The Tribunal upheld the CIT(A)'s decision and dismissed the revenue's appeal, directing the deletion of the disallowance made by the Assessing Officer. en-us Wed, 22 Jan 2020 00:00:00 +0530 Tue, 03 Nov 2020 18:02:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291269 The Tribunal allowed the appellant's appeal, deleting the disallowance of Rs. 7,40,779 under section 40(a)(ia) of the Income Tax Act for the assessment year 2005-06. The Tribunal concluded that the absence of a formal contract between the appellant and the labor sardars justified the deletion of the disallowance, emphasizing that the labor sardars were not labor contractors but facilitators of payments. The Tribunal upheld the CIT(A)'s decision and dismissed the revenue's appeal, directing the deletion of the disallowance made by the Assessing Officer. Case-Laws Income Tax Wed, 22 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291269