https://www.taxtmi.com/caselaws?id=797466 Business expenditure remains deductible where contractual arrangements and contemporaneous material establish that the assessee incurred and bore the cost, even though the principal work was subcontracted. Transportation expenses incurred for earthwork and movement before the site was handed to the subcontractor were treated as the assessee's responsibility under the original arrangement later documented in a memorandum of understanding. Labour welfare cess and copy charges deducted from the assessee's bills under tender terms were likewise treated as expenses borne by the assessee. No duplicate claim by the subcontractor or dispute over genuineness arose. en-us Tue, 11 Aug 2026 00:00:00 +0530 Sat, 22 Aug 2026 10:33:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797466 Business expenditure remains deductible where contractual arrangements and contemporaneous material establish that the assessee incurred and bore the cost, even though the principal work was subcontracted. Transportation expenses incurred for earthwork and movement before the site was handed to the subcontractor were treated as the assessee's responsibility under the original arrangement later documented in a memorandum of understanding. Labour welfare cess and copy charges deducted from the assessee's bills under tender terms were likewise treated as expenses borne by the assessee. No duplicate claim by the subcontractor or dispute over genuineness arose. Case-Laws Income Tax Tue, 11 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797466