In the result, both the appeals of assessee are allowed for statistical purposes
Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr
80C - Rs. 16,615/- Interest u/s 244A - Rs. 33,813/- Disallowance u/s 40A(3) - Rs. 6,73,079/- Labourand Wage Expenses - Rs. 37,50,342/- Piece work rate - Rs. 8,57,326/- Bogus Purchase - Rs. 9,48,054/- It is submitted that the assessee has filed all the details and evidences with regard to all the above claims showing that