Assessing Officer's 100% Wage Disallowance Overturned; 20% Disallowance Deemed Fair for Cash Payments with Unsigned Vouchers.

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....Allowance of wage expenses - Unsigned vouchers - most of the payments are in cash - Though 100% disallowance by AO was not justified but in the given facts and circumstances of the case, disallowance of 20% of the total impugned wages will meet the end to justice for both the parties. - AT....