https://www.taxtmi.com/caselaws?id=328124 The ITAT Kolkata upheld the CIT(A)'s decisions in two issues: disallowance of lorry operational expenses and disallowance under section 40(a)(ia) for finance charges paid to Tata Finance Limited. The Revenue's appeals were dismissed as the ITAT found no merit in challenging the CIT(A)'s findings. The judgments included a comprehensive analysis of facts, legal provisions, and arguments, ensuring a detailed examination of the matters in dispute. en-us Wed, 04 May 2016 00:00:00 +0530 Thu, 26 May 2016 08:19:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328124 The ITAT Kolkata upheld the CIT(A)'s decisions in two issues: disallowance of lorry operational expenses and disallowance under section 40(a)(ia) for finance charges paid to Tata Finance Limited. The Revenue's appeals were dismissed as the ITAT found no merit in challenging the CIT(A)'s findings. The judgments included a comprehensive analysis of facts, legal provisions, and arguments, ensuring a detailed examination of the matters in dispute. Case-Laws Income Tax Wed, 04 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328124