https://www.taxtmi.com/caselaws?id=401191 The HC dismissed the appeal, affirming the Tribunal's decision in favor of the assessee regarding claims for prior period expenses and deduction of excise transport fees for AY 2002-03. The Court highlighted the Tribunal's role as the final fact-finding authority and emphasized the limited scope for interference in factual determinations. en-us Mon, 09 Nov 2020 00:00:00 +0530 Mon, 04 Nov 2024 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401191 The HC dismissed the appeal, affirming the Tribunal's decision in favor of the assessee regarding claims for prior period expenses and deduction of excise transport fees for AY 2002-03. The Court highlighted the Tribunal's role as the final fact-finding authority and emphasized the limited scope for interference in factual determinations. Case-Laws Income Tax Mon, 09 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401191