TMI Blog2015 (10) TMI 1415X X X X Extracts X X X X X X X X Extracts X X X X ..... record, the details of outstanding expenses or schedule of sundry creditors showing whether the impugned amount is outstanding at the end of the close of the previous year relevant to the assessment year either in the name of the party or outstanding expenses. Hence, in the interest of justice, we are remitting the issue back to the file of the Assessing Officer with direction to verify the claim of the assessee and the assessee shall place necessary evidence in support of his claim. Further, we make it clear that if the impugned amount is not outstanding at the end of the close of the assessment year in respect of the expenses either as outstanding expenses or as sundry creditors, this amount cannot be disallowed. This ground is remitte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r to complete the above process the assessee has engaged various sizing mills who execute the said process for the assessee. The point to be noted in this case is that the whole control of the work was in the hands of the assessee and alleged sub-contract work was executed, i.e., the sizing work under the full control of the assessee itself. There are no such discretion with alleged sub-contractors for executing the above works. They were executing the work as per the requirement of tender under full control and supervision of the assessee. The Assessing Officer has disallowed an amount of ₹ 23,18,855 on the ground that no TDS was made by the assessee as required under section 194C of the Act. On appeal, the Commissioner of Income-tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e next ground is with regard to partially sustaining the disallowance at 20 per cent. on weaving charges. While completing the assessment, the Assessing Officer disallowed 20 per cent. of the weaving/cooly paid to the labour on the ground that vouchers are all self-made. Aggrieved, the assessee preferred an appeal before the Commissioner of Income-tax (Appeals). On appeal, the Commissioner of Income-tax (Appeals) restricted the disallowance to 15 per cent. Against this, the assessee is in appeal before us. 6. We have heard both sides and perused the material on record. In our opinion, ad hoc disallowance made by the Assessing Officer at 20 per cent. on the ground that supporting vouchers are self-made vouchers is on higher side. In our o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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