Disallowance of labour expenses without evidences on ad hoc basis not maintainable

DCIT Vs Shalaka Infra Tech (India) Pvt Ltd (ITAT Pune)

Whether the CIT(A) is justified in deleting the disallowance of Rs.1,68,87,175/- as against Rs.1,88,63,786/- made by the AO on account of labour expenses in the facts and circumstances of the case.

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