Court : Income Tax Appellate Tribunal ITAT Allahabad
Reported in : (1983)5ITD696(All.)
1. The assessee is aggrieved of the order dated 21-12-1981 of the learned Commissioner (Appeals).2. The assessee, Ingenieurs & Agents, Halwasiya Court, Lucknow, is a registered firm which enjoys income from civil work, supply, erection, installation and commissioning of Ash Handling Plant of Thermal Power Station. During the year under consideration, the work done was at Tata Iron and Steel Company Ltd., Jamshedpur and at Guru Nanak Thermal Power Station, Bhatinda (Punjab). In the Bhatinda set, the first ground of appeal relates to the disallowance of Rs. 16,000 under Section 40A(3) of the Income-tax Act, 1961 ('the Act'). The addition comprises of the following payments : (i)Rs. 5,000 paid to Union Timber Stores in three amounts of Rs. 2,000, Rs. 1,500 and Rs. 1,500 on the same day, i.e., 3-3-1972. (ii) Rs. 4,000 in two amounts of Rs. 2,000 each on 8-3-1972 to Union Timber Stores. (iii) Rs. 4,000 on 13-12-1972 again to Union Timber Stores in one lump sum. (iv) Rs. 3,000 on 31-5-1...
Tag this Judgment!