https://www.taxtmi.com/caselaws?id=240968 The Tribunal dismissed Ground Nos.1 & 2 based on a previous decision regarding adhoc disallowance of expenses due to lack of third-party vouchers. However, it allowed grounds of appeal 3 to 6 concerning the disallowance of freight and other expenses incurred on behalf of customers. The Tribunal found that these expenses were properly recorded in the books of account and that the provisions of section 69C were wrongly applied. Consequently, the Tribunal partially allowed the appeal filed by the assessee for the assessment year 2006-07 by deleting the additions made by the authorities below. en-us Fri, 01 Feb 2013 00:00:00 +0530 Sun, 15 Dec 2013 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240968 The Tribunal dismissed Ground Nos.1 & 2 based on a previous decision regarding adhoc disallowance of expenses due to lack of third-party vouchers. However, it allowed grounds of appeal 3 to 6 concerning the disallowance of freight and other expenses incurred on behalf of customers. The Tribunal found that these expenses were properly recorded in the books of account and that the provisions of section 69C were wrongly applied. Consequently, the Tribunal partially allowed the appeal filed by the assessee for the assessment year 2006-07 by deleting the additions made by the authorities below. Case-Laws Income Tax Fri, 01 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240968