https://www.taxtmi.com/caselaws?id=209930 The appeal for the assessment year 2004-05 was allowed for statistical purposes, remitting the matter to the CIT(A) for recalculations based on the provided labor bills. The appeal for the assessment year 2005-06 was partly allowed for statistical purposes, confirming the disallowance under Section 40(a)(ia) but allowing for potential rectification if certificates were found. The brokerage disallowance under Section 40(a)(ia) was upheld. The Tribunal directed the CIT(A) to provide a reasonable opportunity of hearing to the assessee and to issue a speaking order in accordance with the law. en-us Fri, 29 Jul 2011 00:00:00 +0530 Mon, 08 Jul 2013 15:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209930 The appeal for the assessment year 2004-05 was allowed for statistical purposes, remitting the matter to the CIT(A) for recalculations based on the provided labor bills. The appeal for the assessment year 2005-06 was partly allowed for statistical purposes, confirming the disallowance under Section 40(a)(ia) but allowing for potential rectification if certificates were found. The brokerage disallowance under Section 40(a)(ia) was upheld. The Tribunal directed the CIT(A) to provide a reasonable opportunity of hearing to the assessee and to issue a speaking order in accordance with the law. Case-Laws Income Tax Fri, 29 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209930