https://www.taxtmi.com/caselaws?id=462317 ITAT Hyderabad allowed the assessee's appeal regarding disallowance of coal handling charges for statistical purposes. The tribunal found that additional payments for coal handling charges were incurred wholly and exclusively for transportation business purposes. The disallowance was made due to inadequate evidence production, not under section 40(a)(ia). The assessee lacked proper opportunity to furnish evidence before AO and was inadequately represented before CIT(A). The matter was remitted back to AO for fresh consideration with adequate opportunity for evidence submission. en-us Thu, 24 Mar 2022 00:00:00 +0530 Tue, 10 Jun 2025 18:57:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462317 ITAT Hyderabad allowed the assessee's appeal regarding disallowance of coal handling charges for statistical purposes. The tribunal found that additional payments for coal handling charges were incurred wholly and exclusively for transportation business purposes. The disallowance was made due to inadequate evidence production, not under section 40(a)(ia). The assessee lacked proper opportunity to furnish evidence before AO and was inadequately represented before CIT(A). The matter was remitted back to AO for fresh consideration with adequate opportunity for evidence submission. Case-Laws Income Tax Thu, 24 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462317