https://www.taxtmi.com/caselaws?id=361773 The Tribunal partly allowed the appellant's appeal, reducing the disallowance percentage of inward carriage and loading/unloading charges from 15% to 6% and directing a fresh computation of the disallowed amount. The appellant failed to provide sufficient evidence to support the payments made, resulting in the disallowance being upheld at the appellate stage. The decision emphasized the unique circumstances of the case and should not serve as a precedent for future assessments. en-us Wed, 06 Jun 2018 00:00:00 +0530 Thu, 14 Jun 2018 07:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361773 The Tribunal partly allowed the appellant's appeal, reducing the disallowance percentage of inward carriage and loading/unloading charges from 15% to 6% and directing a fresh computation of the disallowed amount. The appellant failed to provide sufficient evidence to support the payments made, resulting in the disallowance being upheld at the appellate stage. The decision emphasized the unique circumstances of the case and should not serve as a precedent for future assessments. Case-Laws Income Tax Wed, 06 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361773