https://www.taxtmi.com/caselaws?id=789034 Contract expenditure could not be disallowed where the assessee produced work orders, bank statements, TDS records, contractor confirmations, ledger accounts, master data and audited subcontractor statements showing execution of the airport project and actual payment. The documentary record remained uncontroverted in remand proceedings, and the revenue did not independently verify the subcontractors or disprove the evidence. An addition founded mainly on adverse inference from MCA website data, without rebutting the assessee's material, was held unsustainable and the disallowance was deleted in favour of the assessee. en-us Wed, 25 Mar 2026 00:00:00 +0530 Thu, 02 Apr 2026 08:50:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789034 Contract expenditure could not be disallowed where the assessee produced work orders, bank statements, TDS records, contractor confirmations, ledger accounts, master data and audited subcontractor statements showing execution of the airport project and actual payment. The documentary record remained uncontroverted in remand proceedings, and the revenue did not independently verify the subcontractors or disprove the evidence. An addition founded mainly on adverse inference from MCA website data, without rebutting the assessee's material, was held unsustainable and the disallowance was deleted in favour of the assessee. Case-Laws Income Tax Wed, 25 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789034