2015 (12) TMI 1180

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....Bansal, Advocate for the respondent JUDGEMENT S .J. VAZIFDAR , A.C.J.(Oral) 1. This is an appeal against the order of Income Tax Appellate Tribunal upholding the order of the Commissioner of Income Tax (Appeals) deleting the addition of Rs. 6,72,048/- made by the Assessing Officer on account of labour charges and deleting the addition of Rs. 4,25,602/- made on account of shortage in production ....

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....t by our order and judgment passed today in Income Tax Appeal No. 214 of 2014. This question is, accordingly, answered against the appellant. The first question also does not arise as a substantial question of law. The assessee claimed deduction in respect of labour charges paid to about 50 labourers. The Assessing Officer reduced this amount having come to the conclusion that only a few labourer....