ITA-6-2015 (COMMISSIONER OF INCOME TAX I Vs M/S SHRIMAL CONSTRUCTIONS PVT. LTD.) 06-05-2015 HIGH COURT OF MADHYA PRADESH PRINCIPAL SEAT AT JABALPUR ITA No.06/2015 Commissioner of Income Tax Vs. M/s Shrimal Construction Pvt. Ltd. Present: Hon ble Shri Rajendra Menon, J. & Hon'ble Shri M. C. Garg, J. Shri S. A. Dharmadhikari, learned counsel for appellant. JUDGMENT (6/5/2015.) This appeal by revenue under Section 260A has been filed challenging concurrent orders passed by Commissioner, Appeal and Income Tax Appellate Tribunal in matter of disallowing entry of Rs.15,21,33,470/- received by assessee from M/s Binani Cement. concurrent findings recorded by both authorities are that this amount was paid towards contract payment, labour payment etc. in pursuance to contract entered into between assessee and M/s Binani Cement for their work at Sirohi in Rajasthan. In same assessment year CIT(A), Central 1, Kolkatta in its order dated 21.4.2011 has held that payment made by M/s Binani Cement (assessee in said case) are incidental business expenditure incurred in for payment of labour charges, wages etc.. concurrent orders passed by Commissioner and Tribunal are based on due appreciation of material available on record. Accordingly, no case is made out warranting reconsideration in this proceedings under Section 260A. 2. Accordingly, we reject appeal. (RAJENDRA MENON) (MOOL CHAND GARG) JUDGE JUDGE Commissioner of Income-tax-1 v. Shrimal Construction Pvt. Ltd