2022 (1) TMI 1040

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....gainst the order passed by the CIT(A) on 27-07-2018 in relation to the assessment year 2014-15. 2. The only issue raised in this appeal is against the confirmation of disallowance of Rs. 18,06,027/- under the head 'Labour charges'. 3. Tersely stated, the facts of the case are that the assessee is an Engineering Contractor. During the course of the assessment proceedings, it was observed ....

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....-. The assessee contended before the ld. CIT(A) that the 5 vouchers taken note of by the AO in the assessment order pertained to some other party and not the assessee. The ld. CIT(A), without disputing this fact, held that some of the expenses incurred by the assessee under this head were not properly verifiable. He, therefore, restricted the disallowance from 15% as made by the AO to 7.5%, which ....