https://www.taxtmi.com/caselaws?id=469477 Labour charges disallowed on an estimated basis were held excessive where the assessment relied mainly on non-production of all vouchers, but the record and declared profits were otherwise considered. The estimation was accordingly moderated to better balance the voucher deficiency against the overall facts, and the disallowance was restricted from 10% to 6%. en-us Fri, 07 Mar 2025 00:00:00 +0530 Thu, 18 Jun 2026 18:59:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469477 Labour charges disallowed on an estimated basis were held excessive where the assessment relied mainly on non-production of all vouchers, but the record and declared profits were otherwise considered. The estimation was accordingly moderated to better balance the voucher deficiency against the overall facts, and the disallowance was restricted from 10% to 6%. Case-Laws Income Tax Fri, 07 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469477