Disallowance made u/s 40(a)(ia) of Income Tax Act on ground of Non Disclosure of Payment of Transportation Charges in Income Tax Return: ITAT Directs Re-adjudication [Read Order]

Disallowance - Income Tax Act - Income Tax - Transportation Charges Income Tax Return - ITAT - taxscan

The Kolkata bench of the Income Tax Appellate Tribunal (ITAT) directed the assessing officer to re-adjudicate the disallowance made under section 40(a)(a) of the Income Tax Act,1961 on the ground of nondisclosure of payment of transportation charges in income tax returns.  Cargo Handling Corporation, the appellant assessee appealed against the order passed by the Commissioner…

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