2009 (11) TMI 53

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..... , for the respondent. ORDER 1. Income-Tax Appellate Tribunal, Chandigarh Bench, has referred following question of law for opinion of this Court arising out of its order dated 28.7.1995 in ITA No. 424/Chandi/90 for the assessment year 1986-87:- "Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in allowing the deduction of Rs.6,20,000/- on account of paym .....

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..... another case and also referred to affidavit filed by the assessee that certain jobs had been assigned to sub-contractors. The observations of the Tribunal are as under:- "5. We have considered the rival contentions and we are of the view that sufficient evidence was made available by the assessee to establish that the payments had been made to the sub-contractors. Affidavits had been filed and .....

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