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2012 (11) TMI 1077 - AT - Income TaxAddition on account of bonus paid to the Contractor’s labourers - Held that:- It is fact that the assessee has paid the bonus to the labourers of the contractor which has not been doubted by the A.O. The appellant had not proved the custom prevailing in the line of business of same locality before the A.O. Therefore, we have considered view in the interest of justice that one more opportunity is to be given for all three years to the appellant to prove that the bonus paid by the appellant to the labourers of the contractor falls under custom prevailing or not and decide the issues, accordingly, after giving adequate opportunity of being heard to the appellant. Accordingly, on this issue, we set aside the order of the CIT(A) to the A.O. for de novo in all three years. - Decided in favour of assessee for statsitical purposes. Addition on account of foreign travelling expenses - Held that:- A.R. fairly accepted that these expenses were incurred for business purposes but they did not have any sufficient evidence to prove that these expenses were incurred wholly and exclusively for business purposes. Therefore, the same has not been pressed. Accordingly, the addition confirmed by the CIT(A) is held valid - Decided against assessee.
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