https://www.taxtmi.com/caselaws?id=779767 An addition for labour charges could not be upheld merely because section 133(6) notices remained unanswered where the assessee produced confirmations, PAN, Aadhaar, bank statements, vouchers and proof of TDS. The payments were made through banking channels, and the documentary record supported both the identity of the payees and the genuineness of the expenditure. On those facts, the absence of a reply to the notices was insufficient, by itself, to justify the disallowance. The addition was therefore deleted in favour of the assessee. en-us Thu, 23 Jan 2025 00:00:00 +0530 Mon, 13 Oct 2025 08:53:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779767 An addition for labour charges could not be upheld merely because section 133(6) notices remained unanswered where the assessee produced confirmations, PAN, Aadhaar, bank statements, vouchers and proof of TDS. The payments were made through banking channels, and the documentary record supported both the identity of the payees and the genuineness of the expenditure. On those facts, the absence of a reply to the notices was insufficient, by itself, to justify the disallowance. The addition was therefore deleted in favour of the assessee. Case-Laws Income Tax Thu, 23 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779767