TMI Blog2015 (10) TMI 1860X X X X Extracts X X X X X X X X Extracts X X X X ..... ich the assessee has submitted the detailed reasoning, we hold that there was no justification for making disallowance out of establishment expenses on adhoc basis without pointing out any defect in the books of account of the assessee and the CIT(A) was not justified in sustaining the same - Decided in favour of assessee. Disallowance out of interest on account of no deduction of TDS - Held th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication of condonation of delay and also an affidavit explaining the reason for the delay. Ld. DR has objected to the request of the assessee for condonation of delay. After considering the rival submissions, we are of the view that it is a fit case for condonation of delay of 41 days in filing the present appeal before the Tribunal and we direct accordingly. 2. Ground of appeal No. 1 of the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l for the assessee submitted that the other reason given by the department for the disallowance was that there was increase of labour charges and the copy of contract were submitted to the AO. Ld. DR has opposed the submission of the Ld. Counsel for the assessee. He submitted that there was some labour payments in cash and the onus was of the assessee to prove the same with documentary evidence. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under:- 2. That on the facts and circumstances of the case, the Ld. Assessing Officer has erred in law in additing interest (JCB) charges) amounting to ₹ 98380 u/s 43(b) on wholly untenable, illegal, arbitrary and erroneous grounds. The CIT(A)-XV has also erred in confirming the addition on untenable and illegal grounds. Hence the addition may, as such, be deleted. 6. We have heard t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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