https://www.taxtmi.com/caselaws?id=261987 The Tribunal allowed various claims made by the assessee, emphasizing the negligible amounts involved and the business nature of the expenses. The Tribunal provided relief on issues such as short-landing, errors in goods receipt, breakage, and other expenses, while remitting certain matters back to the AO for reexamination. The Tribunal's decisions were based on the understanding of business operations and the proportionality of the claimed amounts to the overall sales and costs. en-us Fri, 24 Jul 2015 00:00:00 +0530 Tue, 28 Jul 2015 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261987 The Tribunal allowed various claims made by the assessee, emphasizing the negligible amounts involved and the business nature of the expenses. The Tribunal provided relief on issues such as short-landing, errors in goods receipt, breakage, and other expenses, while remitting certain matters back to the AO for reexamination. The Tribunal's decisions were based on the understanding of business operations and the proportionality of the claimed amounts to the overall sales and costs. Case-Laws Income Tax Fri, 24 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261987