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TMI Blog2013 (12) TMI 1164X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of wages etc. to the casual employees/labours has been disallowed and has been added to the income of the appellant. It is said that the expenditure on this count has been disallowed without appreciating the provisions of Section 37 of the Income Tax Act. The appellant is a registered Private Limited Company registered under the provisions of Companies Act and is engaged in the business of manufacture of pesticide on job work basis for M/s Bayer Crop Science Limited. For the assessment year 2007-2008, the appellant filed return of income on 29-08-2007 and declared a total income of Rs.16,86,270/-. Assessment proceedings were held and it is seen that the Assessing Officer examined the wages, register and other bills and vouchers with re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act. The appeal filed is with regard to question as framed in the memorandum of appeal pertaining to not appreciation of provisions of section 37 of the Income Tax Act. Shri A.P.Shrivastava, learned counsel for the appellant took us to the provision of section 37 of the Income Tax Act and tried to emphasize that the addition made by the Tribunal is without considering the provisions of section 37 and therefore, the appeal be admitted, Learned counsel for the revenue tried to emphasize that the matter has been considered by all the authorities, therefore, no interference be made. It is said that the question of addition is a nixed question of law and facts and as no specific objection with reference of section 37 was canvassed before all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to various other sections like section 40 and certain other provisions in the Act with regard to exemptions and deductions etc. as are contemplated in various provisions of Income Tax Act. The question of allowing this deduction with reference to section 37 or any other provision of Income Tax is mixed question of law and fact and cannot be raised for the first time in these proceedings. From the orders passed by the Assessing Authority, Commissioner of Income Tax (Appeal and the the Appellate Tribunal and the Tribunal it is seen that no such specific assertion has been made seeking exemption with reference to section 37. On the contrary after the order was passed by the Appellate Tribunal on 11-02-13. a miscellaneous application was file ..... X X X X Extracts X X X X X X X X Extracts X X X X
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