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2014 (8) TMI 938 - ITAT AHMEDABADDisallowance of Job work income - Held that:- In the absence of any explanation about the difference of income credited in the books of accounts. A.O has considered the difference of job work charges as reflected in the Profit and Loss account and TDS certificate as income of the Assessee. Before us, the ld. A.R. has submitted the reconciliation statement of its income. - in the interest of justice and fair play, the reconciliation statement needs to be examined and we therefore remit the issue to the file of CIT(A) so that the issue can be reexamined at his end and thereafter he decides the issue as per law - Matter remanded back - Decided in favour of assessee.
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