2018 (2) TMI 681

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....t Shri N. Viswanathan, Advocate, For the Respondent ORDER Per: Bench The facts of the case are that M/s. Hindustan Engineering Works, the respondent herein, were engaged in providing maintenance and repair services and cargo handling services to the customers and were also recipient of Goods Transport Agency services. During the course of audit, from perusal of the balance sheets, it a....

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....al authority on the issue of addition of taxable income based on P&L Account. Hence this appeal by the department. 2. Today, when the matter came up for hearing, Ld. A.R Shri S. Govindarajan reiterated the grounds of appeal. He further submits that no bill, voucher or any documents were provided by the assessee to justify that the differential taxable income arrived at from the P&L Account are ....

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....ave collected the charges towards either Cargo handling service or Maintenance or Repair Service". Evidently, the entire case sought to be built by the department against the respondent is based on presumption that the crane, grab and labour charges indicated in the P&L Account might/would have been part of the Cargo Handling Services and / or Maintenance of Repair services. It is interesting to n....