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TMI Blog2012 (12) TMI 1223X X X X Extracts X X X X X X X X Extracts X X X X ..... peal filed by the assessee against the order of the Commissioner of Income Tax (Appeals)-XXVIII, New Delhi dt. 01.10.2010 pertaining to the Assessment Year 2006-07 on the following effective ground. 1. That under the facts and circumstances, there is no legality and justification for making and sustaining the following disallowances out of following expenses claimed. Head ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... expenditure incurred on staff. He further recorded that a salary of ₹ 50,000/- pm was paid to M/s Meenu Garg who is the wife of one of the Partners of the assessee firm. The Assessing Officer further observed that certain other employees of the firm, who have similar qualification as Smt.Meenu Garg are drawing lesser salary i.e. ₹ 10,500/- per month or ₹ 17,000/- per month and h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the employees of the assessee firm at the last moment i.e. just before the period of limitation for completion of assessment. Before the Commissioner of Income Tax (Appeals), the assessee, for proving the genuineness of the salary, submitted a list of employees, and also produced four employees in remand proceedings, on the directions of the Assessing Officer . Affidavits of these employees wer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Be it as it may, we are of the considered opinion that the assessee has produced sufficient evidence before the Lower authorities in support of his claim of incurring expenditure on staff salaries. The disallowance is made on surmises and in a Ad-hoc manner. Thus we allow this ground of the assessee. 7. Coming to the issue of Service tax, the assessee has produced copies of challans, evidenci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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