Deduction of transportation cost: return-journey charges not deductible unless invoice expressly excludes them. Deduction of transportation costs is limited to actual outward carriage from place of removal to place of delivery; amounts recovered for the empty vehicle's return trip are not deductible. Unless the assessee expressly states in the invoice that transportation charges do not include return-journey charges, deduction of such return-journey transportation charges will not be admissible.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Deduction of transportation cost: return-journey charges not deductible unless invoice expressly excludes them.
Deduction of transportation costs is limited to actual outward carriage from place of removal to place of delivery; amounts recovered for the empty vehicle's return trip are not deductible. Unless the assessee expressly states in the invoice that transportation charges do not include return-journey charges, deduction of such return-journey transportation charges will not be admissible.
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