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Cash Labour Payments Cannot Be Disallowed on Guesswork: ITAT Pune
Case Law Details
- Case Name
- Madhur Balasaheb Patil Vs ITO (ITAT Pune)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14
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Madhur Balasaheb Patil Vs ITO (ITAT Pune)
Ad-hoc Disallowance of Cash Labour Charges Quashed: Pune ITAT Restores Appeals to CIT(A)
The Pune Bench “A” of the ITAT, in Madhur Balasaheb Patil vs ITO (ITA Nos. 1009 & 1010/PUN/2025, AYs 2013-14 & 2014-15), set aside the ex-parte dismissal of appeals by the CIT(A)/NFAC and restored the matters for fresh adjudication on merits. The Assessee, engaged in manpower supply through a proprietary concern, had received contract payments from Dr. D.Y. Patil group institutions, which were withdrawn in cash and claimed as labour cha...
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