1985 (6) TMI 59

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....r and are disposed of by this consolidated order for the sake of convenience. 2. Many a grounds are raised by the assessee in his appeal but the only ground on which the ld. counsel for the assessee Mr. R. S. Aulakh elected to address us was addition of Rs. 3,000 confirmed by the AAC in saving account. He submitted that because sawing receipts were petty, expenses incurred on that account were ....

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....e had done even in the past. Disallowance, therefore, on account of excessive expenses is unwarranted. It is not the case of the Revenue that the receipt from sawing charges are not correctly reflected in the assessee's books. Disallowance, therefore, of Rs. 3,000 is ordered to be deleted. The assessee succeeds on the main ground. 3. Before we part with the matter, we may mention as above said ....

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....bout 6 per cent. This year, on total turnover of Rs. 11,68,812, commission paid is only Rs. 8,222, which gives percentage of about 7. It is in order in a case of this type. Without payment of such commission to mistries and other helpers, it would be impossible for the assessee to have any sales. After taking into consideration the rival submissions and going through the facts on record, we are un....