https://www.taxtmi.com/caselaws?id=471347 Disallowance of labour charges for alleged non-deduction of tax at source requires reconciliation between total claimed labour charges and the amount on which tax was deducted before the disallowance provision can be applied. The issue is remitted for factual verification and fresh adjudication on merits. Addition for undisclosed rental income similarly requires substantiation of opening and closing rent receivables, reconciliation of rental receipts, and corroborative evidence. This issue is also remitted for verification and fresh adjudication after a fair hearing, without any finding on the merits of either addition. en-us Fri, 04 Apr 2025 00:00:00 +0530 Mon, 31 Aug 2026 18:58:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471347 Disallowance of labour charges for alleged non-deduction of tax at source requires reconciliation between total claimed labour charges and the amount on which tax was deducted before the disallowance provision can be applied. The issue is remitted for factual verification and fresh adjudication on merits. Addition for undisclosed rental income similarly requires substantiation of opening and closing rent receivables, reconciliation of rental receipts, and corroborative evidence. This issue is also remitted for verification and fresh adjudication after a fair hearing, without any finding on the merits of either addition. Case-Laws Income Tax Fri, 04 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471347