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2014 (8) TMI 490 - DELHI HIGH COURTGenuineness of payments – payments made to job workers or employees/workers – CIT (A) admitted the additional evidences - Held that:- Till 16th December, 2010, the issue regarding disallowance u/s 40(a)(ia) was not specifically raised or questioned - No specific noting in the order sheet raising the issue is brought to attention - CIT(A) has gone into the question and examined payment sheets, details of machinery etc. and has decided the question in favour of the assessee - the question of disallowance u/s 40(a)(ia) was not specifically raised and confronted to the assessee - Section 40(a)(ia) was not specifically mentioned in the order sheets - No specific reply and answer was sought – CIT(A) after examining the remand report, admitted additional evidence and allowed the appeal of the assessee – Decided against Revenue.
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