https://www.taxtmi.com/caselaws?id=250540 The court dismissed the Revenue's appeal in an assessment case under Section 260A of the Income Tax Act, 1961 for the Assessment Year 2008-09. The Commissioner of Income Tax (Appeals) accepted the legitimacy of job work charges paid by the respondent-assessee, considering explanations for incomplete details provided earlier. The court emphasized the genuineness of payments to job workers, leading to the rejection of disallowance under Section 40(a)(ia) due to procedural discrepancies and lack of direct engagement with the issue during assessment. en-us Wed, 30 Jul 2014 00:00:00 +0530 Mon, 18 Aug 2014 08:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250540 The court dismissed the Revenue's appeal in an assessment case under Section 260A of the Income Tax Act, 1961 for the Assessment Year 2008-09. The Commissioner of Income Tax (Appeals) accepted the legitimacy of job work charges paid by the respondent-assessee, considering explanations for incomplete details provided earlier. The court emphasized the genuineness of payments to job workers, leading to the rejection of disallowance under Section 40(a)(ia) due to procedural discrepancies and lack of direct engagement with the issue during assessment. Case-Laws Income Tax Wed, 30 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250540