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    <title>1986 (7) TMI 302 - CEGAT, NEW DELHI</title>
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    <description>The appeal was partially allowed, permitting deductions for specific cost elements related to transportation while rejecting deductions for items not directly linked to transportation charges. The Tribunal upheld the rejection of certain expenses like distribution charges and sales promotion expenses, considering them unrelated to actual transport costs. The decision directed consequential relief to be granted to the appellants in accordance with the judgment.</description>
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    <pubDate>Wed, 09 Jul 1986 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=82325</link>
      <description>The appeal was partially allowed, permitting deductions for specific cost elements related to transportation while rejecting deductions for items not directly linked to transportation charges. The Tribunal upheld the rejection of certain expenses like distribution charges and sales promotion expenses, considering them unrelated to actual transport costs. The decision directed consequential relief to be granted to the appellants in accordance with the judgment.</description>
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