https://www.taxtmi.com/caselaws?id=470790 Cash payments claimed as labour and wage expenditure were disallowed because internal cash vouchers alone did not substantiate payments to individual labourers. No labour registers, attendance records, verifiable worker identification, or other supporting evidence established the genuineness of the expenditure or that payments were separately made to individual workers. The cash-payment disallowance was therefore sustained. en-us Wed, 26 Mar 2025 00:00:00 +0530 Sun, 09 Aug 2026 23:30:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470790 Cash payments claimed as labour and wage expenditure were disallowed because internal cash vouchers alone did not substantiate payments to individual labourers. No labour registers, attendance records, verifiable worker identification, or other supporting evidence established the genuineness of the expenditure or that payments were separately made to individual workers. The cash-payment disallowance was therefore sustained. Case-Laws Income Tax Wed, 26 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470790