https://www.taxtmi.com/caselaws?id=432520 The Tribunal reversed the disallowance of job work expenses amounting to Rs.3,02,39,330/- for the Assessment Year 2014-15, allowing the appeal of the assessee. It held that the assessee substantiated the expenses with documentary evidence, and the non-compliance of summons by contractors should not invalidate the claim. The Tribunal emphasized avoiding futile exercises and undue burdens on the assessee, considering the closure of its business and the impracticality of further inquiries due to the lapse of time. en-us Fri, 25 Nov 2022 00:00:00 +0530 Fri, 06 Jan 2023 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432520 The Tribunal reversed the disallowance of job work expenses amounting to Rs.3,02,39,330/- for the Assessment Year 2014-15, allowing the appeal of the assessee. It held that the assessee substantiated the expenses with documentary evidence, and the non-compliance of summons by contractors should not invalidate the claim. The Tribunal emphasized avoiding futile exercises and undue burdens on the assessee, considering the closure of its business and the impracticality of further inquiries due to the lapse of time. Case-Laws Income Tax Fri, 25 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432520