2022 (4) TMI 1019

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....appeal by the assessee arises out of the order dated 26-11-2018 passed by the CIT(A)-1, Kolhapur in relation to the assessment year 2011-12. 2. The first issue is against the confirmation of disallowance of labour charges at 7.38%. 3. Briefly stated, the facts of the case are that the assessee is engaged in manufacture of finished casting. It claimed deduction of Labour charges (Others) at R....

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....eeding to dispose of the appeal ex parte qua the assessee. It is seen that the disallowance out of Labour charges was sustained for the A.Y. 2008-09 at 7.38%. A categorical finding has been recorded that the assessee accepted such an order and did not agitate it in further appeal before the Tribunal. Admittedly, the expenses under the head Labour Charges, both - 'Others' and 'Job work', were not p....

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....gh the relevant material on record, it is observed that the expenses incurred by the assessee under the respective heads, taken note of by the AO at last page of his order, were either not supported by proper vouchers or had personal element. Considering the fact that the disallowance has been sustained at 10% in the earlier years, we approve the view taken by the ld. CIT(A). 7. The only other ....