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2014 (2) TMI 1074 - CALCUTTA HIGH COURTDeletion of disallowance of transport charges – Held that:- The court Concurred its decision with the findings of the Tribunal - Revenue did not dispute the fact that the question as regards the amount of transport charges incurred by the assessee is a pure question of fact - He is unable to show as to why is the order passed by the learned Tribunal perverse - finding of fact cannot be interfered with just because the revenue chooses to prefer an appeal without disclosing any reason as to why or how is the order of the learned Tribunal is perverse – Decided against Revenue.
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