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2014 (4) TMI 22 - ITAT BANGALOREDisallowance of 50% of hamali charges and local loading charges – Held that:- The assessee's business definitely calls for engagement of labour and hamali - the assessee has maintained self-made vouchers which by themselves may not offer any credibility but if the same is verified with the Acquittance Register, it might prove the veracity of the assessee's claim – thus, the addition made is set aside and the matter is remitted to the AO for fresh reconsideration – Decided in favour of Assessee. Commission from local sales – Held that:- Neither the AO nor the CIT(A) have been able to bring on record any evidence in support of such addition - the statement of a partner alone cannot form the basis for any addition, but corroborative evidence has to be found to make and sustain an addition - In the absence of any corroborative evidence, the statement of a partner alone cannot form the basis for making the addition – Decided in favour of Assessee. Difference in sundry credits – Documentary evidences not considered - Held that:- The issue also should be remitted back to the AO for verification of the assessee's contentions and if it is found that it is a double addition and is on account of a mistake occurring in the books of account, then the AO is directed to delete the addition – Decided in favour of Assessee.
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