https://www.taxtmi.com/caselaws?id=298584 The ITAT Kolkata allowed the appellant's appeal, directing the deletion of disallowances on labor charges, sundry creditors, and transport charges. Emphasizing the need to invoke section 145(3) and identify specific defects before making adhoc disallowances, the ITAT reversed the CIT(A)'s decisions. The appeal was granted, and the order was pronounced on 01.06.2015. en-us Mon, 01 Jun 2015 00:00:00 +0530 Wed, 10 Nov 2021 21:04:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=298584 The ITAT Kolkata allowed the appellant's appeal, directing the deletion of disallowances on labor charges, sundry creditors, and transport charges. Emphasizing the need to invoke section 145(3) and identify specific defects before making adhoc disallowances, the ITAT reversed the CIT(A)'s decisions. The appeal was granted, and the order was pronounced on 01.06.2015. Case-Laws Income Tax Mon, 01 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298584