Case Law Details
Case Name : DCIT Vs Classic Marble Co. Pvt Ltd (ITAT Mumbai)
Related Assessment Year : 2013-14
Courts :
All ITAT ITAT Mumbai
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DCIT Vs Classic Marble Co. Pvt Ltd (ITAT Mumbai)
ITAT Mumbai held that the addition of non genuine labour expenses u/s 37 of the Income Tax Act is unwarranted as assessee has proved the genuineness of the payment of labour charges.
Facts- The assessee company is engaged in the business of import of rough marble blocks, marble slabs, granite slabs and tiles. It is also engaged in the business of manufacture of artificial marble and power generation. The Revenue carried out search and seizure operation u/s. 132 of the Income Tax Act, 1961 in the hands of the
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