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TMI Blog2016 (12) TMI 740X X X X Extracts X X X X X X X X Extracts X X X X ..... meals is concerned, the Tribunal while dealing with the matter has made general statement that ₹ 15 would suffice for a meal of a labourer and has not accepted the contention that it was a cost of ₹ 35. No reason had been given for coming to such a conclusion. There is no examination of any material or evidence on the basis of which it has arrived at such a conclusion. Therefore, the matter requires reconsideration on both the accounts made by the CIT (Appeals). The matter is, therefore, remanded back to the CIT (Appeals) for reconsideration. - Income Tax Appeal No. 221 of 2015 - - - Dated:- 13-12-2016 - Hon'ble Bharati Sapru And Hon'ble Vinod Kumar Misra, JJ. For the Appellant : Nikhil Agrawal For the R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal having recorded a finding that the claim of the assessee for providing meal facility for the labourers, who stay at site, seems to be justified, was still legally justified in taking a sum of ₹ 15/- per day per labour towards meal charges on notional basis contrary to the affidavits filed by the labourers stating that they were paid a sum of ₹ 35/- per day towards meal charges and the said affidavits remaining uncontroverted, the Income Tax Appellate Tribunal was legally justified in not accepting the claim of ₹ 35/- per day per labour towards meal charges? Insofar as questions of law no. (I) and (II) are concerned, despite fact that the assessee took a clear ground before the CIT (Appeals) that the addition of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the persons, purpose of the payments whether for any supply of material, or for services rendered, basis and rate of commission and break up of this amount etc. at all. The appellant has not been able to prove beyond doubt that this amount represents expenditure incurred wholly and exclusively for the business purpose, hence this cannot be considered as whether allowable u/s 37(1) of the I.T. Act, 1961. The amount of ₹ 4,18,434/- is not to be considered as part of total labour expenses claimed by the appellant. The addition made by the Assessing Officer on this amount is hereby confirmed. The appellant fails on this ground of appeal. While confirming the order passed by the Assessing Officer, the CIT (Appeals) gives no reaso ..... X X X X Extracts X X X X X X X X Extracts X X X X
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