Held that the order of CIT(A) Deletion of ad-hoc disallowance of 10 per Cent is affirmed and disallowance of 2% on account of wage and labour charge is affirmed.(AY.2014-15)
Dy. CIT v. Rajendra Gulabchand Shah (2024)116 ITR 21 (SN)(Mum)(Trib)
S. 37(1) : Business expenditure-Transport and hiring charges-Deletion of ad-hoc disallowance of 10 per Cent is affirmed and disallowance of 2% on account of wage and labour charge is affirmed.