https://www.taxtmi.com/caselaws?id=210343 The Tribunal partially allowed the appeal by remanding the issue of alleged low GP for reconsideration and directing the deletion of disallowances under section 40(a)(ia) for payments made to casual laborers and for hire of tractor and trolleys. The Tribunal found that the Commissioner of Income-tax (Appeals) did not address the low GP issue, and ruled in favor of the assessee on the grounds that the payments to casual laborers and for hiring tractors and trolleys did not warrant disallowances under section 40(a)(ia). en-us Tue, 31 May 2011 00:00:00 +0530 Wed, 08 Feb 2012 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210343 The Tribunal partially allowed the appeal by remanding the issue of alleged low GP for reconsideration and directing the deletion of disallowances under section 40(a)(ia) for payments made to casual laborers and for hire of tractor and trolleys. The Tribunal found that the Commissioner of Income-tax (Appeals) did not address the low GP issue, and ruled in favor of the assessee on the grounds that the payments to casual laborers and for hiring tractors and trolleys did not warrant disallowances under section 40(a)(ia). Case-Laws Income Tax Tue, 31 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210343