https://www.taxtmi.com/caselaws?id=269766 The High Court upheld the Tribunal's decisions on all three issues, dismissing the revenue's appeal. The court found the Tribunal's reliance on previous cases and factual analyses appropriate, without legal or factual errors. The deletions of additions for labour charges, shortage in production, and disallowance under Section 40(a)(ia) were affirmed, with the court emphasizing the factual nature of the issues and the absence of perversity in the lower authorities' findings. en-us Wed, 16 Sep 2015 00:00:00 +0530 Mon, 21 Dec 2015 16:25:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269766 The High Court upheld the Tribunal's decisions on all three issues, dismissing the revenue's appeal. The court found the Tribunal's reliance on previous cases and factual analyses appropriate, without legal or factual errors. The deletions of additions for labour charges, shortage in production, and disallowance under Section 40(a)(ia) were affirmed, with the court emphasizing the factual nature of the issues and the absence of perversity in the lower authorities' findings. Case-Laws Income Tax Wed, 16 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269766