{"id":10154,"date":"2020-02-28T11:26:18","date_gmt":"2020-02-28T11:26:18","guid":{"rendered":"http:\/\/itatonline.org\/digest\/ivan-singh-v-acit-bomhc-www-itatonline-org\/"},"modified":"2022-01-21T18:18:31","modified_gmt":"2022-01-21T12:48:31","slug":"ivan-singh-v-acit-bomhc-www-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ivan-singh-v-acit-bomhc-www-itatonline-org\/","title":{"rendered":"Ivan Singh v. ACIT  (2020) 422 ITR 128\/ 195 DTR 227\/ 272 Taxman 36\/ ( 2021 )) 322 CTR 851  (Bom)(HC) www.itatonline.org"},"content":{"rendered":"<p>The AO has disallowed 10% of the labour charges . Similar disallowances were made in earlier years which were not contested\u00a0 in appeal . Order of the AO is affirmed by CIT(A)\u00a0 and\u00a0 Tribunal.\u00a0 High Court held on facts no substantial question of law . ( Abdul Qayume \u00a0v. CIT \u00a0(1990) 184 ITR 404 (All(HC) ,Laxmi Engineering Industries \u00a0v. ITO [2008] 298 ITR 203 (Raj)(HC), J.K. Woollen Manufacturers \u00a0v. CIT (1969) \u00a072 ITR 612 (SC) PCIT v. . Chawla Interbild Construction Co. (P) Ltd., [2019] 104 taxmann.com 402 (Bom)(HC) is distinguished .) .( TA No. 29 of\u00a0 013, dt. 14.02.2020) (AY. 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 143(3) : Assessment \u2013Ad-hoc addition- Labour charges \u2013 On facts the High Court affirmed the order of the Tribunal. [ S.260A ]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-10154","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2DM","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10154","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=10154"}],"version-history":[{"count":5,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10154\/revisions"}],"predecessor-version":[{"id":24189,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10154\/revisions\/24189"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=10154"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=10154"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=10154"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}