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of <h1>Transit Breakages Not Deductible: Delhi HC Upholds Revenue's Position</h1> <h3>SEAGRAM DISTILLERIES (P) LTD. Versus COMMISSIONER OF INCOME TAX-III</h3> SEAGRAM DISTILLERIES (P) LTD. Versus COMMISSIONER OF INCOME TAX-III - TMI The Delhi High Court dismissed the appeal by the Assessee regarding the provision for transit breakages not being an allowable deduction. The judgment was in favor of the Revenue based on a previous case involving Seagram Distilleries Pvt. Ltd. The appeal was accordingly dismissed.
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