2018 (6) TMI 298

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.... Adv For the Respondent : Mr. Gopal Ram Sharma, Adv ORDER The Court : The short question raised by the Revenue is as to whether payments in excess of Rs. 1 crore made in a financial year on account of truck loading wages could have all been made in cash and without deducting tax at source. In the assessment order for assessment year 2009-10 passed on December 29, 2011, the Assessing Of....

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....is a matter of evidence as to whether the benefit under Rule 6DD(g) could have been availed of by the assessee. It does not appear that such evidence was produced before the Assessing Officer or before the Commissioner (Appeals). The order impugned dated March 16, 2016 passed by the appellate Tribunal erred in law in presuming that all of the truck loading was made in a village which is not served....