https://www.taxtmi.com/caselaws?id=786166 Disallowance of payments to sub-contractors was overturned where the tribunal found prior acceptance of the same subcontractor payment in the earlier assessment year, so the Assessing Officer could not reopen and disallow the identical payment within a short interval; outcome: disallowance in the later year deleted. For two other subcontractors the tribunal relied on responses to statutory inquiry notices, payments made through banking channels, and the immaterial quantum of payments to hold the expenditures genuine; outcome: no disallowance for those payments and the appeal allowed with direction to delete the disallowance. en-us Wed, 04 Feb 2026 00:00:00 +0530 Sat, 07 Feb 2026 07:19:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786166 Disallowance of payments to sub-contractors was overturned where the tribunal found prior acceptance of the same subcontractor payment in the earlier assessment year, so the Assessing Officer could not reopen and disallow the identical payment within a short interval; outcome: disallowance in the later year deleted. For two other subcontractors the tribunal relied on responses to statutory inquiry notices, payments made through banking channels, and the immaterial quantum of payments to hold the expenditures genuine; outcome: no disallowance for those payments and the appeal allowed with direction to delete the disallowance. Case-Laws Income Tax Wed, 04 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786166