https://www.taxtmi.com/caselaws?id=256277 The ITAT partially allowed the appeal filed by the Assessee, reducing disallowances of driver's bhatta expenses and trip/road expenses to 10% each, and deleting the addition of Rs. 12,81,000 for drivers' salary as transportation charges. The ITAT considered the nature of the transport business, lack of proper documentation, and absence of direct evidence for the salary payments to drivers in its decision-making process. en-us Fri, 19 Dec 2014 00:00:00 +0530 Sun, 08 Feb 2015 22:38:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256277 The ITAT partially allowed the appeal filed by the Assessee, reducing disallowances of driver's bhatta expenses and trip/road expenses to 10% each, and deleting the addition of Rs. 12,81,000 for drivers' salary as transportation charges. The ITAT considered the nature of the transport business, lack of proper documentation, and absence of direct evidence for the salary payments to drivers in its decision-making process. Case-Laws Income Tax Fri, 19 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256277