Case Law Details
Case Name : M/s. Vivil Exports P. Ltd. Vs ITO (ITAT Mumbai)
Related Assessment Year :
Courts :
All ITAT ITAT Mumbai
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The following disallowances were made by the AO by invoking provisions of section 40(a)(ia) of the Act: –
1 Disallowance on account of transportation charges paid to M/s. Lalji Mulji – Rs. 1 ,59,386/-
2 Disallowance on account of export freight charges paid – Rs. 6, 17,830/ –
3 Disallowance on account o
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As SLP on the case of vector shipping by the Revenue was dismissed by the Apex court, it is a settled law that the expenses paid during the previous year does not attract disallowance under section 40(a)( ia).