Disallowance of Salaries and Bonuses in Leather Manufacturing Deemed Unjustified Due to Essential Skilled Workforce Needs.
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....Disallowance out of salary wages and bonus - no justification in making the adhoc disallowance - This huge amount of sales, job work income and net profit cannot be achieved without a proper and adequate labour force and concern's nature of business is that of manufacturing job work of hide and skins and leather. - AT....


TaxTMI