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2015 (2) TMI 502 - ALLAHABAD HIGH COURTDeduction under Section 80 IA disallowed - exclusion of contract persons - whether six persons working under control and supervision of the assessee, are not employee of the assessee? - Held that:- The assessee was a company and the total number of staffs was fourteen, out of which two were the Security Guards. Thus, 12 persons were engaged in the unit of the assessee out of which six were on contract basis, but they were working for the assessee as per direction of the assessee. In other words, the assessee was controlling not only the work to be done by these persons, but also the manner of doing the work. Thus, these contract persons will have to be counted for the purpose of Section 80-IA(2)(v). When it is so, then the assessee will get the benefit of deduction under Section 80IA of the Act for the assessment year under consideration. - Decided in favour of assessee. Disallowance of Staff Welfare Expenditure - Tribunal has sustained disallowance of ₹ 5,000/- out of of ₹ 16,885/- on estimate basis and given the relief of the balance amount - Held that:- Order of the Tribunal is hereby sustained to the extent it disallowed the amount of ₹ 5,000/- as relying on New Plaza Restaurant Vs. I.T.O. [2008 (7) TMI 260 - HIMACHAL PRADESH HIGH COURT], Sajay Oil Cake Vs. C.I.T. [2008 (3) TMI 323 - GUJARAT HIGH COURT], Vijay K. Talwar Vs. C.I.T. [2010 (12) TMI 2 - Supreme Court of India] and Commissioner, Custom Vs. Stoneman Marbels [2011 (1) TMI 15 - SUPREME COURT OF INDIA ] - Decided against assessee.
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