https://www.taxtmi.com/caselaws?id=774898 ITAT Bangalore reversed disallowances of coolie, labour charges, and farm expenses by AO and CIT(A). Despite AO acknowledging such expenditures are commonly incurred on self-made vouchers in this business and are reasonable, both authorities disallowed them citing lack of third-party bills. ITAT held that self-made vouchers are acceptable when third-party evidence is unavailable, and expenditure being merely 1% of turnover with AO confirming business necessity made disallowance unjustified. Appeal allowed, directing deletion of disallowances. en-us Fri, 04 Jul 2025 00:00:00 +0530 Wed, 16 Jul 2025 08:17:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774898 ITAT Bangalore reversed disallowances of coolie, labour charges, and farm expenses by AO and CIT(A). Despite AO acknowledging such expenditures are commonly incurred on self-made vouchers in this business and are reasonable, both authorities disallowed them citing lack of third-party bills. ITAT held that self-made vouchers are acceptable when third-party evidence is unavailable, and expenditure being merely 1% of turnover with AO confirming business necessity made disallowance unjustified. Appeal allowed, directing deletion of disallowances. Case-Laws Income Tax Fri, 04 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774898