https://www.taxtmi.com/caselaws?id=377281 The Tribunal allowed the quantum appeal (ITA No.961/Ahd/2017) of the assessee, deleting the addition of disallowed labor expenses. The Tribunal considered the practical aspects of family-run businesses and accepted that family members often assist each other in such enterprises. As a result, the addition was deleted. In the penalty appeal (ITA No.962/Ahd/2017) under section 271(1)(c) of the Act, since the quantum addition was already deleted, the penalty was deemed not applicable and was also deleted. Both the quantum and penalty appeals of the assessee were allowed by the Tribunal. en-us Mon, 25 Mar 2019 00:00:00 +0530 Tue, 26 Mar 2019 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377281 The Tribunal allowed the quantum appeal (ITA No.961/Ahd/2017) of the assessee, deleting the addition of disallowed labor expenses. The Tribunal considered the practical aspects of family-run businesses and accepted that family members often assist each other in such enterprises. As a result, the addition was deleted. In the penalty appeal (ITA No.962/Ahd/2017) under section 271(1)(c) of the Act, since the quantum addition was already deleted, the penalty was deemed not applicable and was also deleted. Both the quantum and penalty appeals of the assessee were allowed by the Tribunal. Case-Laws Income Tax Mon, 25 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377281