2014 (2) TMI 1074

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....the Respondent : Mr. R. K. Murarka, Sr. Adv. ORDER The Court : The assessee is in the business of construction of dams, tunnels etc. As against a gross contract realization of Rs.86,37,03,906/-, a sum of Rs.4,50,86,996/- was claimed to have been spent in transport charges. The Assessing Officer was of the view that the transport charges claimed by the assessee were much too high and he, t....

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.... 696 and 1339 (Kol) of 2009 dt. 18/12/2009, wherein the claim of the appellant on account of transport charges was allowed by the Tribunal in its entirety. I have gone through the order of the Hon'ble ITAT and it is observed that the appeal of the appellant on account of transport charges was allowed by the Hon'ble Tribunal in its favour. Since, in the year under consideration, the A.O. ha....

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....ggrieved by the order of the learned Tribunal, the revenue has come up in appeal. The questions framed are as follows: "(i) Whether on the facts and circumstances of the case the learned Tribunal was justified in law in dismissing the appeal filed by the Department and confirming the order of the Commissioner of Income Tax (Appeal) in directing the Assessing Officer to delete the disallowance o....