Tribunal held that  assessee had demonstrated the incurrence of the expenditure for the purpose of business. It had submitted details to show how these contracts were completed by it with help of labour contractors. The labour bills and contract indicated the working assigned by it to different labour contractors. Bank statements showed payment through banking channels to labour contractors. The Income-tax return of the contractor showing income of these receipts received from the assessee. Details of tax deduction at source were produced. Comparative analysis of the gross profit as well as net profit of earlier years vis-a-vis this year was produced. How the profits would abnormally rise if these disallowances were included in the income of the assessee was demonstrated. There was no doubt with regard to the contracts obtained and completion of work. Thus, actual expenditure must have been incurred on such work. The claim of the assessee could not be denied simply for the reason that some of the labour contractors did not have complete knowledge of the contract which was being looked after by their husbands. The Department failed to appreciate the actual circumstances of the dispute.( AY.2014-15)