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2015 (1) TMI 775 - ITAT AHMEDABADDis allowance of labour charges for repairing of vehicles - Held that:- The authorities below have given a finding on fact which is not controverted by the assessee by placing any contrary material on record. Moreover, the assessee has not placed any evidence on record proving the nature of repairs on vehicles carried out by the assessee and even no description of the vehicles is given. Hence, we do not find any reason to interfere with the order of the ld.CIT(A), same is upheld. - Decided against assessee. Disallowance of carting charges on estimated basis - rejection of filing of additional evidence - Held that:- CIT(A) has not considered the remand report stating that qua the carting expenses of ₹ 1,23,35,232/-, the amount towards carting charges was only ₹ 84,03,989/- out of which, a sum of ₹ 25,38,518/- was paid by the assessee through cheque and remaining amount of ₹ 58,65,471/- was paid by cash through vouchers which were verified by the AO as per books of accounts. Hence, we are of the considered view that the ld.CIT(A) was not justified in sustaining the addition when the AO himself has pointed out that there was wrong entry of some of the amount paid by cheque and amount paid by cash through vouchers were verified as per the books of accounts. Moreover, the ld.CIT(A) has failed to appreciate the fact that the AO has not rejected the books of accounts by invoking the provisions of section 145(3) of the Act. Therefore, we hereby direct the AO to delete the addition made on account of carting expenses. - Decided in favour of assessee.
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