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2019 (4) TMI 1242 - BOMBAY HIGH COURTDisallowance to the extent of 25% out of labour charges and offloading expenses - HELD THAT:- It can thus be seen that the entire issue is based on appreciation of materials on record. CIT(A) and the Tribunal concurrently held that there was sufficient evidence to enable the AO to make the disallowance, the only question being of quantification thereof. In absence of such findings being perverse, no question of law would arise. Assessee however submitted that the Assessing Officer could not have relied upon the statements of the contractors without providing cross-examination to the Assessee. There is nothing on record to suggest that the Assessee had asked for such cross-examination which the Assessing Officer disallowed. - Decided against assessee.
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