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2019 (12) TMI 1105 - AT - Income TaxDisallowance on account of labour expenses - HELD THAT:- Genuineness of the payment of the wages to the temporary staff cannot be suspected as it was subject to professional tax and Provident fund. Once the genuineness of the expenses is established, then in our considered view the AO cannot occupy the armchair of the assessee and direct it to make the payment of wages at particular rate. As such it was the wisdom of the assessee for making the payment of the wages at the particular rate which cannot be questioned by the AO. In the similar facts and circumstances the disallowance made by the AO in the case of the assessee in the earlier assessment year i.e. 2008-09 [2016 (12) TMI 1803 - ITAT AHMEDABAD] was deleted by this tribunal Therefore, in our considered view the principles laid down by this tribunal in the own case of the assessee are squarely applicable to the case on hand. Accordingly, respectfully following the same we set aside the finding of the learned CIT-A and direct the AO to delete the addition made by him - Decided in favour of assessee.
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