https://www.taxtmi.com/caselaws?id=785212 Disallowance of subcontractor payments under business expenditure law is addressed: where the subcontractor confirmed performance, filed returns, received payment through banking channels with TDS deducted, and a written subcontract agreement evidences the contractual relationship, the payments are genuine and for business purposes; consequently such expenditure is allowable and an addition based solely on absence of RA bills or suspicion cannot stand. Revenue bears the burden to rebut these proofs and failure to do so mandates deletion of the addition and allowance of the expenditure under the governing provision for business expenses. en-us Wed, 26 Nov 2025 00:00:00 +0530 Tue, 20 Jan 2026 06:31:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785212 Disallowance of subcontractor payments under business expenditure law is addressed: where the subcontractor confirmed performance, filed returns, received payment through banking channels with TDS deducted, and a written subcontract agreement evidences the contractual relationship, the payments are genuine and for business purposes; consequently such expenditure is allowable and an addition based solely on absence of RA bills or suspicion cannot stand. Revenue bears the burden to rebut these proofs and failure to do so mandates deletion of the addition and allowance of the expenditure under the governing provision for business expenses. Case-Laws Income Tax Wed, 26 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785212