https://www.taxtmi.com/caselaws?id=328458 The Tribunal allowed the assessee's appeal on both issues. Regarding the disallowance of en route expenses, the Tribunal overturned the decision, emphasizing the consistency of expense claims and lack of defects in the submissions. On the addition for the sale of old trucks, the Tribunal disagreed with the lower authorities, stating the sale price was correctly reduced from the Written Down Value and the treatment as business income was incorrect per the Income Tax Act. Consequently, the Tribunal reversed the decision, allowing the appeal on this ground. en-us Wed, 11 May 2016 00:00:00 +0530 Sat, 04 Jun 2016 14:26:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328458 The Tribunal allowed the assessee's appeal on both issues. Regarding the disallowance of en route expenses, the Tribunal overturned the decision, emphasizing the consistency of expense claims and lack of defects in the submissions. On the addition for the sale of old trucks, the Tribunal disagreed with the lower authorities, stating the sale price was correctly reduced from the Written Down Value and the treatment as business income was incorrect per the Income Tax Act. Consequently, the Tribunal reversed the decision, allowing the appeal on this ground. Case-Laws Income Tax Wed, 11 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328458