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2014 (4) TMI 22 - AT - Income TaxDisallowance 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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