Failure to produce Evidence in support of Claim of Credit Liabilities towards Labour Groups: ITAT upholds Disallowance u/s 40(a)(ia) of Income Tax Act [Read Order]

By Aparna. M - On October 24, 2023 6:00 pm - 2 mins read

Failure to produce evidence - Credit Liabilities towards Labour Groups - ITAT upholds Disallowance - Income Tax Act - Income Tax - taxscan

The Income Tax Appellate Tribunal (ITAT), Visakhapatnam bench held that the assessee failed to produce evidence in support of the claim of credit liabilities towards labor groups. Therefore, the bench upheld the disallowance made by the CIT(A) under Section 40(a)(ia) of the Income Tax Act, 1961. The assessee, R.S. Pabbla Constructions Pvt Ltd., is engaged…

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