This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Coal Transport Expense Disallowance Fails Without Contrary Evidence
Case Law Details
- Case Name
- DCIT Vs New Satman Transport Company (ITAT Ranchi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2021-22
- Courts
- All ITAT, ITAT Ranchi
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
DCIT Vs New Satman Transport Company (ITAT Ranchi)
Disallowance of Coal Transportation Charges Deleted — Revenue Appeal Dismissed
The Ranchi Bench of the ITAT dismissed the Revenue’s appeal and upheld the order of the CIT(A)/NFAC deleting the disallowance of ₹2.04 crore made out of total coal transportation charges of about ₹16.02 crore.
The Assessing Officer had disallowed the expenditure mainly on the ground that notices issued under Section 133(6) to certain truck owners were not complied with, and that the assessee failed to produce contracts and PAN details of the...
Author Info
