1999 (12) TMI 19

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....ted:- 6-12-1999<br>- - -<br>Income Tax<br>Judge(s)&nbsp; : ARUN KUMAR., D. K. JAIN&nbsp; JUDGMENT Admit. The following substantial questions of law arise out of the order of the Tribunal in ITA No.....

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....ribunal is justified in law in upholding disallowance of Rs. 50,000 on estimate basis against a claim of Rs. 1,48,782 being expenses on cartage, labour and sealing expenses and without any material on....