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Ivan Singh v. ACIT (2020) 422 ITR 128/ 195 DTR 227/ 272 Taxman 36/ ( 2021 )) 322 CTR 851 (Bom)(HC) www.itatonline.org

S. 143(3) : Assessment –Ad-hoc addition- Labour charges – On facts the High Court affirmed the order of the Tribunal. [ S.260A ]

The AO has disallowed 10% of the labour charges . Similar disallowances were made in earlier years which were not contested  in appeal . Order of the AO is affirmed by CIT(A)  and  Tribunal.  High Court held on facts no substantial question of law . ( Abdul Qayume  v. CIT  (1990) 184 ITR 404 (All(HC) ,Laxmi Engineering Industries  v. ITO [2008] 298 ITR 203 (Raj)(HC), J.K. Woollen Manufacturers  v. CIT (1969)  72 ITR 612 (SC) PCIT v. . Chawla Interbild Construction Co. (P) Ltd., [2019] 104 taxmann.com 402 (Bom)(HC) is distinguished .) .( TA No. 29 of  013, dt. 14.02.2020) (AY. 2009-10)

One comment on “Ivan Singh v. ACIT (2020) 422 ITR 128/ 195 DTR 227/ 272 Taxman 36/ ( 2021 )) 322 CTR 851 (Bom)(HC) www.itatonline.org”
  1. AJAY MEHTA says:
    November 11, 2021 at 11:16 am

    URGENT

    Dear sir

    Please forward following caselaws
    Ivan Singh v. ACIT (2020) 422 ITR 128/ 195 DTR 227/ 272 Taxman 36 (Bom)(HC)

    Thanks