https://www.taxtmi.com/caselaws?id=470310 Documented labour and manpower-service payments supported by work orders, ledger accounts, invoices, banking records and tax-deduction certificates cannot be treated as unexplained or non-genuine merely because the payee later withdraws cash. The notes state that cash withdrawal concerns the payee's use of funds and does not negate evidence that services were rendered or that the assessee incurred the expenditure. They further identify the absence of an independent enquiry or finding where an addition rests solely on investigation information. The stated conclusion is that disallowance of the payments was unsustainable and deletion of the addition was maintained. en-us Fri, 19 Sep 2025 00:00:00 +0530 Wed, 22 Jul 2026 20:59:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470310 Documented labour and manpower-service payments supported by work orders, ledger accounts, invoices, banking records and tax-deduction certificates cannot be treated as unexplained or non-genuine merely because the payee later withdraws cash. The notes state that cash withdrawal concerns the payee's use of funds and does not negate evidence that services were rendered or that the assessee incurred the expenditure. They further identify the absence of an independent enquiry or finding where an addition rests solely on investigation information. The stated conclusion is that disallowance of the payments was unsustainable and deletion of the addition was maintained. Case-Laws Income Tax Fri, 19 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470310