https://www.taxtmi.com/caselaws?id=471960 Ad hoc disallowance of site-wage expenditure requires an evidentiary basis showing that the claimed wages are excessive, non-genuine, or unsupported. Cash payments and alleged gaps in supporting details do not, by themselves, justify disallowance where signed wage registers, worker identification, cash-withdrawal reconciliations, and project-site transfer records support the expenditure. Comparable profit-margin material and remand verification must disclose a specific defect before an estimated disallowance can be sustained. On these facts, deletion of the ad hoc disallowance of site wages was justified. en-us Tue, 15 Apr 2025 00:00:00 +0530 Thu, 24 Sep 2026 19:22:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471960 Ad hoc disallowance of site-wage expenditure requires an evidentiary basis showing that the claimed wages are excessive, non-genuine, or unsupported. Cash payments and alleged gaps in supporting details do not, by themselves, justify disallowance where signed wage registers, worker identification, cash-withdrawal reconciliations, and project-site transfer records support the expenditure. Comparable profit-margin material and remand verification must disclose a specific defect before an estimated disallowance can be sustained. On these facts, deletion of the ad hoc disallowance of site wages was justified. Case-Laws Income Tax Tue, 15 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471960