TaxTMI 
TaxTMI 
2013 (2) TMI 97
X X X X Extracts X X X X
X X X X Extracts X X X X
....s right in law and on facts in deleting the disallowance of Rs. 1,86,020/- made on account of site wise material consumption?" [C] "Whether the Appellate Tribunal is right in law and on facts in deleting the disallowance of Rs. 6,37,504/- made on account of vehicle/diesel oil-grease expenses?" [D] "Whether the Appellate Tribunal is right in law and on facts in deleting the disallowance of Rs. 4,79,165/- made on account of machinery hire expenses?" [E] "Whether the Appellate Tribunal is right in law and on facts in deleting the disallowance of Rs. 1,24,831/- made on account of machinery repairs/spares expenses?" [F] "Whether the Appellate Tribunal is right in law and on facts in deleting the disallowance of Rs. 86,384/- made on a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ir market value of similar services and what would be the reasonable amount for such work, had made disallowance. Tribunal further confirmed this view observing that the Assessing Officer had accepted the same payments in earlier years and no efforts were made in this regard in the present year to bring any comparable case of fair market value. We are of the opinion that view of the Tribunal is unassailable. Tribunal had placed reliance on decision of the Apex Court in case of Upper India Publishing House (P.) Ltd. v. CIT [1979] 117 ITR 569 in which it is observed that question whether expenditure is excessive or unreasonable is essentially a question of fact. Such question is therefore, not required to be considered. 4. With respect ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... (rounded off) on account of machinery hire expenses. Here also CIT(Appeals) deleted the same. Tribunal confirmed the view of the CIT (Appeals) observing that the Assessing Officer without pointing out any specific defects in the bills and vouchers made ad-hoc additions. Tribunal approved the observations of the CIT(Appeals) that without such service, the assessee could not have completed the work assigned. Issue is entirely factual, based on appreciation of evidence. No question of law arises. 7. Question(E) pertains to disallowance of sum of Rs. 1.24 lakhs (rounded off) made by the Assessing Officer on account of machinery repairs/spares expenses. CIT(Appeals) deleted such disallowance. Tribunal confirmed the same observing that the As....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the view of the CIT(Appeals) observed that : "11.2 On consideration of the rival submission, we do not find any merit in this ground of appeal of the revenue. The AO referred to the terms of the JV agreement in the assessment order in which it was also provided that the division of individual scope of work may be worked out mutually by both the parties to the JV agreement though both are jointly and severally liable to the employer for the whole work. Both the parties specifically undertaken to carry out separate work and shall be responsible for their acts. The information supplied by M/s. K.M. Patel & Co. supports the version of the assessee that M/s. K.M. Patel & Co. through the bills received Rs. 2,71,55,374/-. Therefore, the balanc....
X X X X Extracts X X X X
X X X X Extracts X X X X
....0 percentage of investment made by them respectively, the same cannot be a ground for any addition in hands of the assessee that too without any additional material of the assessee actually having received additional payments not reflected in the books. Such question is therefore, turned down. 10. Question (H) pertains to addition of Rs. 56.44 lakhs (rounded off) made by the Assessing Officer towards transportation services. The Tribunal while upholding the view of CIT(Appeals) observed as under : "13.2 On consideration of the rival submission, we do not find any merit in this ground of appeal of the revenue. It is undisputed fact that the AO recorded statements of above persons in post survey inquiry in which they have admitted to ha....