Disallowance of job work expense without culpable evidence is unsustainable in law

United Foods Private Limited Vs ACIT (ITAT Delhi) ITAT Delhi held that disallowance of job work expenses in absence of any culpable evidence, merely on the standalone base of non-compliance of summons served u/s 131 of the Income Tax Act, is unsustainable in law. Facts- In the course of the scrutiny assessment, AO made inquiries on the job work expenses incurred by the assessee amounting to Rs.3,02,39,330/. The name and addresses of all contractors rendering the services to the assessee were provided to AO. The notices u/s. 133(6) were issued by AO for verification purposes. The contractors ho...