2011 (1) TMI 1451

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... IAL MEMBER: This appeal of the assessee is directed against the order of learned Commissioner of Income Tax (Appeals)-IX, Chennai, dated 5.7.2010 and pertains to assessment year 2007-08. 2. The assessee, in this case, is a firm which is doing embroidery work using computerized machines. The assessee-firm filed its return of income for assessment year 2007-08 admitting a total income of  .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... y the assessee) there is discripancies ₹ 28,281 (7) Bills not available for Bharath Air Tel ₹ 2,022 (8) TDS on Labour Charges out not deducted. As per provisions of section 40(a)(ia) not allowable. ₹ 15,24,800 & .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... main reason for this plea is stated to be the fact that the embroidery work has been got done by the assessee from outside embroiders but under his own control and supervision and it is not a case of sub-contract as has been held by the A.O. After going through the order appealed against, we find that this is a nonspeaking order. Therefore, we set aside the order of the ld. CIT(Appeals) and in the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X