https://www.taxtmi.com/caselaws?id=266432 The Tribunal partially allowed the Assessee's appeal and dismissed the Revenue's appeal. The disallowance of job charges under section 40(a)(ia) was sent back to the CIT(A) for reevaluation. The disallowance of expenses as capital expenditure was upheld due to insufficient supporting material. The disallowance of job work charges under section 194C was rejected as not falling under contractual job work. The payment as salary instead of professional fee under section 194J was accepted based on evidence. The delayed appeal by the Revenue was condoned, allowing it to proceed on merit. en-us Tue, 01 Sep 2015 00:00:00 +0530 Fri, 18 Dec 2015 16:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266432 The Tribunal partially allowed the Assessee's appeal and dismissed the Revenue's appeal. The disallowance of job charges under section 40(a)(ia) was sent back to the CIT(A) for reevaluation. The disallowance of expenses as capital expenditure was upheld due to insufficient supporting material. The disallowance of job work charges under section 194C was rejected as not falling under contractual job work. The payment as salary instead of professional fee under section 194J was accepted based on evidence. The delayed appeal by the Revenue was condoned, allowing it to proceed on merit. Case-Laws Income Tax Tue, 01 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266432