2023 (9) TMI 1341

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....ER : WASEEM AHMED, ACCOUNTANT MEMBER:- This is an appeal filed by the assessee against the order of the ld. Commissioner of Income Tax, CIT(A)-10, Ahmedabad, in the proceeding u/s 250 of the Act vide order dated 07/03/2017 passed for the assessment year 2009-10. 2. The assessee has raised as many as six grounds of appeal but the effective issue on merit of the case revolves towards the disallowa....

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....e assessee that the inward freight expense was part and parcel of the purchase of the materials. 5. Being aggrieved by the order of the ld. CIT(A), the assessee is in appeal before us. The ld. Authorized Representative before us has filed a paper book running from pages 1 to 77 and drawn our attention to the purchase bills demonstrating that the inward freight expenses were part and parcel of pur....

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....see that the inward freight charges were part of purchase of materials was nowhere doubted by the authorities below. Besides the above, we have also perused copies of the invoices placed in the paper book and note that the party (supplier of the materials) has given the break-up of the gross sale bill raised to the assessee which is inter-alia comprising of purchase cost as well as transportation ....