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Considering all the facts and circumstances of the case and the Tribunals orders in favour of the assessee, we delete the disallowance of Rs.10,81,172/ confirmed by the CIT(A). "

In the present case, as already discussed herein before, the GP as also the NP of the appellant have increased to 3.82% and 1.82% respectively in the current year, as compared to 2.91% and 1.58% respectively in the earlier year. Further, the labour charges as a percentage of turnover have also decreased to 87.87% in the current year as compared to 92.14% in the earlier and moreover, the wages in percentage terms are at par with that paid by the job workers. Therefore, in view of these facts and by most respectfully following the decisions of the jurisdictional ITAT in the cases of (i) Pravinbhai R Shah (HUF) ITA No.2336/Ahd/2004, (ii) Bharatkumar Ramniklal Mehta ITA No.1296/Ahd/2004, (iii) Anish B Shah (HUF) ITA No.2223/Ahd/2004 and (iv) Dhirubhai Becharbhai Dhemelia in ITA No.3188/Ahd/2007, I hereby delete the ad-hoc disallowance of Rs.10,22,043/- as made by the ITO out of labour expenses. Thus, this ground of appeal of the appellant stands allowed."