2013 (4) TMI 823

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..... Tribunal dated 21st September, 2012, the revenue has proposed the following substantial questions of law for our consideration. (A) Whether the facts and circumstances of the case and in law, the Hon ble ITAT is justified in deleting the addition of ₹ 22,18,322 and ₹ 1,68,528 made by the Assessing Officer on account of disallowance of expenditure u/s 40(a)(ia) of the Act relying th .....

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..... on ble ITAT is justified in deleting the addition made on account of Disallowance out of Diesel Oil Expenses of ₹ 2,21,301/made by the AO? Heard learned counsel Mr. Manav Mehta for the revenue. Taking up firstly question (C), which pertains to addition of ₹ 3,04,257/and ₹ 62,320/respectively towards disallowance of labour charges and repairs and maintenance expenses, we .....

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