2008 (7) TMI 362

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....MENT The judgment of the court was delivered by B. V. NAGARATHNA J.- This appeal is filed by the Revenue being aggrieved by the order passed by the Income-tax Appellate Tribunal, Bangalore Bench, in I. T. A. No. 670/Bang/2000, dated May 17, 2004. 2. The relevant facts of the case are that the respondent-assessee who is carrying on business as stevedoring, clearing and forwarding agents an....

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....ve paid to dock workers 11,07,568 (b) Casual labour charges 1,13,358 (c) Supervisory payments     64,467 (d) Extra gang charges     31,850   Total 13,17,243 and consequently a sum of Rs. 13,17,243 was disallowed by order dated March 15, 1999. 3. Being aggrieved by this order, the assessee had preferred an appeal before....

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....no such allowances had been made by the Assessing Officer during the earlier assessment year. 4. We have heard Sri M. V. Seshachala, learned counsel for the appellant and Sri Parthasarathi, counsel for the respondent-assessee. 5. It is contended on behalf of the appellant that the assessee is in clearing and forwarding business and the amount that is sought to be claimed by way of deduction ....

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....goods that were being handled by the labourers and, therefore, considering the fact that this amount was paid to hundreds of persons during the course of business and considering that the amount would also have been of lesser sum in respect of the individual concerned, it would be impossible to produce receipts from the persons to whom payments had been made and also to make payments by way of che....