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TMI Blog2015 (9) TMI 385X X X X Extracts X X X X X X X X Extracts X X X X ..... 5.27%, 5.21%, 3.52%, 3.85 and 4.59% respectively. The Revenue seeks to cast doubts on these documents by reiterating the lower authorities’ findings. However, it fails to controvert the above referred specific evidence. We take into account all this material and find that on facts well as consistency, the assessee has been able to prove its claim in question of the outstanding labour charges of ₹ 29,37,728/- to have been incurred in carrying out his contractual assignments. The Revenue’s arguments on mere assumptions and presumptions accordingly stand rejected. The impugned disallowance is deleted. - Decided in favour of assessee. - ITA No. 590/Ahd/2011 - - - Dated:- 26-8-2015 - Shri G. D. Agrawal and Shri S. S. Godara, JJ. F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... response inter alia pleading to have executed contractual assignment at various outside stations like Bhavnagar, Surat, Buj, Surendranagar and employed this labour in the said activities. The Assessing Officer observed in assessment order dated 22/12/2009 that no evidence was forthcoming proving this expenditure to have wholly and exclusively incurred for the purpose of the business. He cited lack of details qua the payees services rendered along with muster rolls and wages etc. He opined that these labour charges were in the nature of accommodation entry for reducing taxable income. The reasons of all payment of less than ₹ 20,000/- was held to negate application of sec. 40A(3) of the Act. The assessing authority would infer that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sanjaybhai Ishwarbhai Barot This name is not there in the list of the AO hence not considered. 6 Vipulbhai Limbachiya This name is not there in the list of the AO hence not considered. 7 Mahendra Parmar-Rs. 48,628 In the list of AO the outstanding amount is shown at Sr.no. 128 at ₹ 12,963 and at Sr. No. 162 at ₹ 16,445 only. ₹ 12,963 + ₹ 16,445 is directed to be deleted. 8 Rajeshbhai Rathod-Rs. 49,065 In the list of AO the outstanding amount is shown at Sr.no. 171 at ₹ 15,789 only. ₹ 15,789 is directed to be deleted. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7,629 Shown outstanding in the list in the assessment order for ₹ 19,843 at S.no14 ₹ 19,843 is directed to be deleted. 20 Mohammed Rafi Shaikh This name is not there in 1 the list of the AO hence not considered. 21 Ghanshyambhai Chauhan - ₹ 49,015 Shown outstanding in the list at S. no. 199 for ₹ 14,875 only ₹ 14,875 is directed to be de/eted. 22 Imran Khan Pathan - ₹ 49, 743 Shown outstanding in the list at S. no. 194 for ₹ 17, 723 only. ₹ 17,723 is directed to be deleted. I 23 Sanjay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 2008-09 to 2012-13; respectively. Its paper book page 16 contains confirmation of one of the payee Shri Sanjay Barot in support of the gross outstanding balance totaling to ₹ 49,737/- comprising of ₹ 18,792/-, ₹ 14,450/- and ₹ 16,495/- at Sr. nos. 19, 119 and 175 of the above extracted chart. The same duly tallies with the corresponding ledger account at page 35 of the paper book. We proceed further and notice similar proofs qua payments outstanding balance of ₹ 49,676/- in case of Kiran Patel comprising of ₹ 19,120/- at # 22 ₹ 17,644/- at # 94 and ₹ 12,912/- at # 176; respectively. Similar is the case of yet another payee Shri Vipul Limbaciya submitting confirmation for ₹ 48,293/- com ..... X X X X Extracts X X X X X X X X Extracts X X X X
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