Income Tax - Case Law - M/s TECHNOART CONSTRUCTIONS PVT LTD VERSUS DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-12(4), BANGALORE 2013 (8) TMI 177 - ITAT BANGALORE

Disallowance of Wages - whether disallowance of 10 of the expenditure under wages is not excessive - survey in the premises of the assessee proposing to assess the assessee company at 4 of net work completed - Held that .......... Income Tax - Case Law