2012 (10) TMI 486

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....nbsp; ORDER   PER G.D. AGRAWAL, VP :   This appeal by the Revenue is directed against the order of learned CIT(A)-XXVI, New Delhi dated 20th December, 2010 for the AY 2006-07. 2. The only ground raised by the Revenue reads as under:- "In facts and circumstances of the case, ld. CIT(A) has erred in law and on facts in deleting the addition of Rs.1865000/- made by the Assess....

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....essee's turnover was more than Rs.31 crores and labour charges were only Rs.18.65 lakhs. The percentage of labour charges to sales was lesser as compared to the immediately preceding year. 5. The Revenue, aggrieved with the order of learned CIT(A), is in appeal before us. 6. We have heard both the sides and perused the material placed before us. When the assessee has not produced the labour ....

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....he labour charges were Rs.24.35 lakhs. The same was accepted by the Revenue. The percentage of the labour charges to the sales was 1.55%. During the year under consideration, though the sales have increased to Rs.31.00 crores, but, the labour charges have reduced to Rs.18.65 lakhs. In percentage term, it would be 0.6%. Thus, the percentage of labour charges to the export turnover has reduced....