Held that when the genuineness and reasonableness was not doubted in respect of labour charges paid to son , 50% disallowance on ad -hoc basis is deleted . ( ITA No. 1559/ Ahd/2019 dt 30 -3 -2022 )( AY. 2014 -15)
Akshatam Construction LLP v. DCIT ( 2022) The Chamber’s Journal -May – P. 82 ( Ahd ) ( Trib)
S. 40A(2): Expenses or payments not deductible – Excessive or unreasonable – Civil contractor – Labour charges paid to son of partner – Genuineness and reasonableness was not doubted – 50% disallowance on ad -hoc basis is deleted .[ S. 37(1)]