ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-SHILLONG, SHILLONG vs. M/S. DHAR CONSTRUCTION COMPANY, SHILLONG

In the result, the appeal of revenue is partly allowed

section 197(2). Other Expenses-Material consumed, labour Charge etc. 1. That the Ld. Commissioner of Income Tax(Appeals) erred in deleting Construction expenses, labour charges/Salary, store and spare expenses, other direct expenses, other expenses such as office expenses, travel & conveyance etc. disallowed expenses of Rs.3,62,37,711/­ as being based on conjectures & surmises. In doing

RISHI AGARWAL,GUWAHATI vs. ITO, WARD-2(2), GUWAHATI, GUWAHATI