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2019 (11) TMI 511 - ITAT KOLKATADisallowance of the growing charges and transportation charges - HELD THAT:- As rightly pointed out by the ld. D.R., both the issues relating to disallowance out of growing charges and transportation charges have already been decided by the Tribunal [2018 (6) TMI 1671 - ITAT KOLKATA] passed while disposing of the appeal of the Revenue holding that the disallowance sustained by the CIT(Appeals) out of growing charges and transportation charges was fair and reasonable and there was no justifiable reason to interfere with the same. The said conclusion drawn by the Tribunal squarely covers the issues raised by the assessee in this Cross Objection and accordingly following the same, dismiss this Cross Objection filed by the assessee.
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