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Commissioner of Income Tax, Faridabad Versus M/s Ram Gopal & Sons

2015 (12) TMI 1180 - PUNJAB & HARYANA HIGH COURT

Addition on account of labour charges - ITAT deleted the addition - Held that:- The assessee claimed deduction in respect of labour charges paid to about 50 labourers. The Assessing Officer reduced this amount having come to the conclusion that only .....

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eductions were allowed to the assessee. The quantum of expenditure can be compared to the production done by the labour. The labour was engaged on piece rate bases. It was found that there was a co-relation between the production as well as the numbe .....

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. 215 of 2014 - Dated:- 29-7-2015 - MR. JUSTICE S.J. VAZIFDAR, ACTING CHIEF JUSTICE and MR. JUSTICE G.S. SANDHAWALIA. Mr. Tajender K. Joshi, Advocate for the appellant. Mr. Jagmohan Bansal, Advocate for the respondent JUDGEMENT S .J. VAZIFDAR , A.C.J .....

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deleting the addition of ₹ 4,25,602/- made on account of shortage in production in respect of the assessment year 2005-06. 2. The appellant contends that the following substantial questions of law arise:- I. Whether on the facts and in the cir .....

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appreciating the facts brought on record by the Assessing Officer. II. Whether on the facts and in the circumstances of the case, the ITAT was right in law in deleting the addition of ₹ 4,25,602/- made on account of shortage in production even .....

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wered against the appellant. The first question also does not arise as a substantial question of law. The assessee claimed deduction in respect of labour charges paid to about 50 labourers. The Assessing Officer reduced this amount having come to the .....

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