Tribunal Supports 5% Disallowance of Labor Expenses Due to Lack of Evidence on Salaries and Attendance Records.

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....Addition on account of 5% of labour expenses - Before Tribunal, the assessee has neither given any evidence nor furnished the details of number of labourers, casual labours or their salary or attendance register to substantiate such claim. In absence of any evidence or explanation, find that the AO was quite justified in making addition/disallowance to the extent of 5% of the labour expenses. - AT....