In absence of major infirmity or irregularity expenses cannot be doubted

Gujarat Goods Service Vs ITO (ITAT Mumbai) We find that assessee is in the business of goods transport operator and has incurred various expenditure. The learned Assessing Officer noted that total ₹4,23,53,462/- has been incurred by the assessee on various transportation expenditure such as Hamali, Road delivery charges, etc. He disallowed 15% of such expenditure. On appeal before the learned CIT (A), the complete details were produced. In the remand proceedings before learned Assessing Officer, assessee could also submit confirmation of Goods Transport Labour Board where, the expenses incur...