(Per : HONOURABLE THE ACTING CHIEF JUSTICE MR.BHASKAR BHATTACHARYA) This appeal is ADMITTED on the following substantial question of law:
"Inspite of specific findings recorded by the CIT [Appeals] that the assessee has not explained why the alleged terms of agreement were not followed and that such conduct led to an inference that the appellant-firm was not actually rendering any services for which it was receiving service charges from CEPL, whether the Tribunal below committed substantial error of law in deleting the addition of Rs.19,55,582/- on account of labour charges-miscellaneous expenses.
[BHASKAR BHATTACHARYA, ACTING C.J.] HC-NIC Page 1 of 2 Created On Fri Feb 19 02:25:17 IST 2016 TAXAP/2148/2010 2/2 ORDER mathew [J.B.PARDIWALA. J.] HC-NIC Page 2 of 2 Created On Fri Feb 19 02:25:17 IST 2016