https://www.taxtmi.com/highlights?id=81546 Expenditure claimed by assessee lacked nexus with income, unable to prove sub-contractors' expenses debited represented contract receipts or work-in-progress. CIT(A) deleted addition without examining details like sub-contractors' identities or services rendered, granting relief based on comparative financial performance. ITAT found CIT(A)'s order cryptic and unsustainable, failing to address glaring irregularities. Nature of services not examined threadbare. Assessing Officer's commendable job upheld, disallowing sub-contracting charges. Revenue's ground allowed, overturning CIT(A)'s order. en-us Fri, 20 Sep 2024 08:32:00 +0530 Fri, 20 Sep 2024 08:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=81546 Expenditure claimed by assessee lacked nexus with income, unable to prove sub-contractors' expenses debited represented contract receipts or work-in-progress. CIT(A) deleted addition without examining details like sub-contractors' identities or services rendered, granting relief based on comparative financial performance. ITAT found CIT(A)'s order cryptic and unsustainable, failing to address glaring irregularities. Nature of services not examined threadbare. Assessing Officer's commendable job upheld, disallowing sub-contracting charges. Revenue's ground allowed, overturning CIT(A)'s order. Highlights Income Tax Fri, 20 Sep 2024 08:32:00 +0530 https://www.taxtmi.com/highlights?id=81546