https://www.taxtmi.com/caselaws?id=470310 Labour and manpower-service payments supported by work orders, ledger accounts, invoices, bank-payment records and tax-deduction certificates cannot be treated as unexplained or non-genuine merely because the payee later withdrew cash. Cash withdrawals concern the payee's use of funds and do not negate evidence that services were rendered or that the assessee incurred the expenditure. Investigation material recorded the provision of manpower services and submission of contractual and payment records. An addition based solely on investigation information, without independent enquiry or findings by the Assessing Officer, lacks support; deletion of the addition was sustained. 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 Labour and manpower-service payments supported by work orders, ledger accounts, invoices, bank-payment records and tax-deduction certificates cannot be treated as unexplained or non-genuine merely because the payee later withdrew cash. Cash withdrawals concern the payee's use of funds and do not negate evidence that services were rendered or that the assessee incurred the expenditure. Investigation material recorded the provision of manpower services and submission of contractual and payment records. An addition based solely on investigation information, without independent enquiry or findings by the Assessing Officer, lacks support; deletion of the addition was sustained. Case-Laws Income Tax Fri, 19 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470310