Assessee, engaged in business of civil construction, claimed labour expenses of Rs. 6.2 lakhs out of which Rs. 6,13,800 was outstanding.  The assessee had failed to furnish required details, Assessing Officer disallowance impugned labour expenses. Tribunal held that  since assessee was engaged in business of civil construction which required involvement of labours, in interest of justice and fair play, disallowance was to be restricted to 50 per cent. (AY. 2012-13, 2014-15)