https://www.taxtmi.com/caselaws?id=789114 Carting expenses were held allowable where the assessee showed, through separate invoices, debit notes and vouchers, that transportation charges were separately billed by cement suppliers and were not included in purchase value. The disallowance on the footing of double debit failed because the assessee's detailed reply and supporting records were not addressed in the assessment or appellate order. On the material produced, the foundation for treating the expenditure as duplicated could not be sustained, and the disallowance was deleted in favour of the assessee. en-us Wed, 25 Feb 2026 00:00:00 +0530 Fri, 03 Apr 2026 08:49:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789114 Carting expenses were held allowable where the assessee showed, through separate invoices, debit notes and vouchers, that transportation charges were separately billed by cement suppliers and were not included in purchase value. The disallowance on the footing of double debit failed because the assessee's detailed reply and supporting records were not addressed in the assessment or appellate order. On the material produced, the foundation for treating the expenditure as duplicated could not be sustained, and the disallowance was deleted in favour of the assessee. Case-Laws Income Tax Wed, 25 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789114