https://www.taxtmi.com/caselaws?id=234225 The case involved challenges to the disallowance of freight and transportation expenses, daily allowance to drivers, and clearing and forwarding expenses claimed by the assessee. The CIT (Appeals) and the Tribunal ruled in favor of the assessee in all three issues, emphasizing the legitimate nature of the expenses and lack of justification for disallowance. Both authorities conducted detailed factual analysis and reasoning, leading to the dismissal of the Revenue's challenge. The judgment did not identify any substantial legal questions and ultimately dismissed the Tax Appeal. en-us Thu, 21 Mar 2013 00:00:00 +0530 Sat, 01 Jun 2013 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234225 The case involved challenges to the disallowance of freight and transportation expenses, daily allowance to drivers, and clearing and forwarding expenses claimed by the assessee. The CIT (Appeals) and the Tribunal ruled in favor of the assessee in all three issues, emphasizing the legitimate nature of the expenses and lack of justification for disallowance. Both authorities conducted detailed factual analysis and reasoning, leading to the dismissal of the Revenue's challenge. The judgment did not identify any substantial legal questions and ultimately dismissed the Tax Appeal. Case-Laws Income Tax Thu, 21 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234225