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    <title>Dispute Over Taxpayer&#039;s Account Adjustments Ends with Reduced 6% Disallowance for Carriage and Loading Charges.</title>
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    <description>Genuineness of expenditure - Additions made on carriage inward charges / loading unloading expenditure - Cash payments - allegation of split of transactions artificially - a lump sum disallowance @ 6% instead of 15% under challenge would be just and proper.</description>
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      <description>Genuineness of expenditure - Additions made on carriage inward charges / loading unloading expenditure - Cash payments - allegation of split of transactions artificially - a lump sum disallowance @ 6% instead of 15% under challenge would be just and proper.</description>
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