https://www.taxtmi.com/caselaws?id=471232 Transportation-expense disallowance is examined against an earlier appellate premise that the assessee came into existence only on 17 April 2017 and therefore could not have undertaken work or entered into an arrangement beforehand. The joint-venture agreement referred to a memorandum of understanding dated 28 November 2016, departmental PAN records showed that date as the incorporation date, and work orders pre-dated 17 April 2017. These materials identify an apparent factual error relevant to reconsideration of the transportation-expense ground. en-us Thu, 12 Mar 2026 00:00:00 +0530 Tue, 25 Aug 2026 18:57:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471232 Transportation-expense disallowance is examined against an earlier appellate premise that the assessee came into existence only on 17 April 2017 and therefore could not have undertaken work or entered into an arrangement beforehand. The joint-venture agreement referred to a memorandum of understanding dated 28 November 2016, departmental PAN records showed that date as the incorporation date, and work orders pre-dated 17 April 2017. These materials identify an apparent factual error relevant to reconsideration of the transportation-expense ground. Case-Laws Income Tax Thu, 12 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471232