2009 (11) TMI 53

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....dvocate and Mr. S.K. Mukhi, Advocate, for the respondent. ORDER 1. Income-Tax Appellate Tribunal, Chandigarh Bench, has referred following question of law for opinion of this Court arising out of its order dated 28.7.1995 in ITA No. 424/Chandi/90 for the assessment year 1986-87:- "Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in allowing the ded....

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....ons. The Tribunal also followed its order in another case and also referred to affidavit filed by the assessee that certain jobs had been assigned to sub-contractors. The observations of the Tribunal are as under:- "5. We have considered the rival contentions and we are of the view that sufficient evidence was made available by the assessee to establish that the payments had been made to the....