https://www.taxtmi.com/caselaws?id=187432 The Tribunal partly allowed the assessee's appeal, permitting the deduction of Rs. 9.45 Cr for freight charges. The issues concerning Section 40A(3) were rejected, in line with the AR's admission. The decision aligned with legal precedents, upholding the original assessment over the CIT's enhancements. en-us Thu, 22 Sep 2011 00:00:00 +0530 Fri, 21 Oct 2016 11:38:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187432 The Tribunal partly allowed the assessee's appeal, permitting the deduction of Rs. 9.45 Cr for freight charges. The issues concerning Section 40A(3) were rejected, in line with the AR's admission. The decision aligned with legal precedents, upholding the original assessment over the CIT's enhancements. Case-Laws Income Tax Thu, 22 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187432