https://www.taxtmi.com/caselaws?id=243484 The Tribunal dismissed the Department's appeal against the deletion of labor charges addition, ruling in favor of the Assessee. The Tribunal found the re-assessment proceedings invalid as the Department failed to establish income escapement with tangible material, as required by legal precedents. The initiation lacked valid reasons, leading to the allowance of the Assessee's Cross-objections. Consequently, the assessment order was deemed invalid, resulting in the dismissal of the Department's appeal and the allowance of the Assessee's Cross-objections. en-us Wed, 21 Aug 2013 00:00:00 +0530 Mon, 03 Feb 2014 10:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243484 The Tribunal dismissed the Department's appeal against the deletion of labor charges addition, ruling in favor of the Assessee. The Tribunal found the re-assessment proceedings invalid as the Department failed to establish income escapement with tangible material, as required by legal precedents. The initiation lacked valid reasons, leading to the allowance of the Assessee's Cross-objections. Consequently, the assessment order was deemed invalid, resulting in the dismissal of the Department's appeal and the allowance of the Assessee's Cross-objections. Case-Laws Income Tax Wed, 21 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243484