9911796707
TMI Blog2012 (5) TMI 144X X X X Extracts X X X X X X X X Extracts X X X X ..... provision made in the books of the assessee for the aforesaid amount. - The assessee having contested the claim of workers of Additional Dearness Allowance, the fact that no provision was made or no actual payment was made are inconsequential. - Decided in favor of assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... had also filed an Appeal No. 16/Alld/1984 claiming revised claim for higher amount of Rs. 40,25,224/-. The Tribunal while considering the Appeal No. 16/Alld/1984 of the asssessee dealt with the matter in Paragraphs 28 to 32 of the judgment. The Tribunal observed that for want of material it is unable to decide the matter, however it set aside the finding of CIT (Appeal) to that extent and directe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and perused the record. The Tribunal while considering the appeal of assessee claiming deduction of Rs. 34,63,135/- towards Additional Dearness Allowance had noted relevant fact in paragraph 29. The Tribunal has noticed that the claim of worker for demand of Additional Dearness Allowance was adjudicated before the Industrial Tribunal which allowed the demand by its award published on 29th April, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eing elaborate discussions while deciding the appeal No. 16/Alld/1984, the Tribunal has rightly rejected the appeal of the revenue. The submission which has been pressed by Shri Shambu Chopra is that there is no provision made in the books of the assessee for the aforesaid amount. The assessee having contested the claim of workers of Additional Dearness Allowance, the fact that no provision was ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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