1984 (9) TMI 103

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....the absence of evidence, rejected the assessee's claim. On appeal, the AAC accepted but restricted the allowance at 6 per cent and, therefore, salary was allowed at Rs. 798. The Department is in appeal. Sri Nanda, departmental representative, urged that without any evidence the AAC should not have allowed collection charges at 6 per cent for the salary of watchman. The assessee is absent and the d....