DEPUTY COMMISSIONER OF INCOME TAX VERSUS M/s KECL RADHE JOINT VENTURE - Income Tax - ITAT AHMEDABAD - Tri - Allowability of labor expenses on self drawn vouchers of Assessee - The appellant had debited labour expenses amounting to Rs. 40,53,382/- and payment to the labourers were made in cash on self drawn vouchers, which are not verifiable. Besides this, the appellant had not maintained day-to-day records on consumption of raw materials Held that - The appellant made payment to the labour in ................................... Income Tax - Case Laws
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