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2016 (11) TMI 1232 - ITAT KOLKATADisallowance of stitching and washing charges - genuity of expenditure - Held that:- AO disallowed the amounts which were paid to the M/s. Sticher Co. without considering the fact the TDS on such amount was deposited with Government proof of which a certificate to that effect was furnished before the AO, inspite of which making disallowance is unwarranted. Therefore, it shows the transactions are genuine and reliable to the fact, that, as per the submissions of the Ld.AR that they are all skilled workers and cause effect job works entrusted to them are being performed at their residential premises and all are from moffusil areas, if that is the case, we noticed that most of the parties are conducting their business under the name and style as M/s. Sticher Co, M/s Hollywood Bolywood and M/s Nisha Laundry etc.., therefore, we are of the opinion the identity of the parties are very much available before the AO and with regard to genuineness of business transaction also proved to be correct in the context of the business activity of the assesse and in connection thereto the job works performed by the parties therein mentioned in page-2 of order of AO and the AO could not bring on record any evidence contrary to the evidence produced by the Assessee. Therefore, we are of the opinion, that the disallowance ought not to have made by the AO - Decided in favour of assessee
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