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4.1 The Ld. CIT(A) - 12, Chennai erred in confirming the order of the Assessing Officer with regard to diesel expenses and vehicle maintenance expenditure incurred during the year under consideration. 4.2 The Ld. CIT(A) - 12, Chennai erred in not considering the fact that the appellant has engaged third party contractors for carrying out substantial works in the earlier years and whereas during the Assessment year under consideration, the entire work has been carried out by the Appellant only, which is also evident from the substantial decrease in turnover during the year under consideration.