Tribunal held that there being no discrepancy in muster roll, no disallowance could be made on ad hoc basis at 10% regarding labour payment for violation of ESI and EPF Act. (AY. 2010-11)
ITO v. Swati Housing & Construction (P.) Ltd. (2020) 180 ITD 854 (Delhi) (Trib.)
S. 69C : Unexplained expenditure-Labour expenses-ad hoc disallowance-Held to be not justified. [S. 145]