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TMI Blog2004 (9) TMI 340X X X X Extracts X X X X X X X X Extracts X X X X ..... issue pertains to reduction of disallowance of expenditure on fuel from Rs. 1,31,870 to Rs. 21,870. 3. Briefly stated the facts of the case are that the assessee is engaged in the job work of dyeing of cloths. The AO made disallowance of Rs. 1,31,870 out of expenditure on wood and fuel on the ground that the same was excessive. On appeal, the CIT(A) restricted this addition to Rs. 21,870 only. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also quality of colours and chemicals used therein. When the assessee had submitted complete details of expenditure on wood and fuel in relation to job receipts along with comparative rates of wood for the last five years and the rates of job charges particularly when the AO has not found any defects in the details and reasoning as submitted by the assessee, the addition in our opinion is uncalle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... years and, in the immediately preceding year this expenditure was Rs. 1,52,683. Thus, according to the assessee, the expenditure had come down inspite of increase in job receipts and so there is no scope for disallowance. The AO doubted the genuineness of the number of persons employed and made additions. In appeal, the learned CIT(A) deleted these additions. 9. Before us, the same arguments hav ..... X X X X Extracts X X X X X X X X Extracts X X X X
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