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2018 (7) TMI 743 - ITAT KOLKATADisallowance of 19% of the job charges - Held that:- As the issue involved in the year under consideration as well as all the material facts relevant thereto are similar to A.Y. 2010-11, respectfully follow the order of the Division Bench of this Tribunal for A.Y. 2010-11 and restrict the disallowance made by the A.O. out of consumable expenditure at 19% of the total job charges earned to the extent of 2%. The impugned order of the Ld. CIT(A) on this issue is accordingly modified and ground no 1 of the assessee’s appeal is partly allowed. Disallowance of weigh-bridge charges under section 40(a)(ia) for non-deduction of tax at source - Held that:- Contention specifically raised by the learned counsel for the assessee for the first time before the Tribunal requires verification by the A.O. as there is no finding given either by the A.O. or by the Ld. CIT(A) on this aspect of the matter. Thus find merit in this contention of the learned DR. The impugned order of the Ld. CIT(A) on this issue is accordingly set aside and the matter is restored to the file of the A.O. for deciding the same afresh after verifying the claim of the assessee that there was no contract between the assessee and M/s. Murshed Weigh Bridge for use of waybridge - Decided in favour of assessee for statistical purposes.
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