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2012 (10) TMI 468 - AT - Income TaxLabour Charges - register does not contain the addresses of the labourers nor it contains revenue stamp, nor is it signed by the Labour Department, no PF has also been deducted - Held that:- Violation of any law as long as the payment does not become illegal on account of such violation the same cannot be hit under the Income Tax Act - Appeal dismissed against revenue. Payment to supervisors - Held that:- Direction of CIT(A) to delete out of labour charges of Rs. 31,01,255/- which was admitted by the assessee before ld. CIT(A) as not payments to the supervisors but to the contractors is justified as this ground is misconceived and does not arise on the order of the lower authorities - appeal by revenue dismissed. Rental payments/Hire charges - Held that:- provisions of section 194I has been amended to encompass within its provision, the hire charges in respect of plant and machinery w.e.f. July, 2006 - CIT(A)has rightly deleted the amount of Rs. 8,15,000/- added u/s. 40(a)(ia) made by the Assessing Officer as the said provision does not apply for the assessment year under appeal. Disallowance in respect of slurry removal expenses,Repair & Maintenance Charges - Held that:- slurry removal expenses has been categorically shown in respect of tankers and lorries on which the assessee has reimbursed the expenses and this break-up has not been disproved nor shown to be wrongly claimed by the assessee. finding of the ld. CIT (Appeals) on this issue is on a right footing and does not call for any interference - revenue's appeal stand dismissed.
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