TMI Blog2013 (11) TMI 660X X X X Extracts X X X X X X X X Extracts X X X X ..... freight charges were paid by it in excess of Rs.20,000/- in a particular transaction or in a sum of Rs.50,000/- p.a. to a particular career, is a question of fact and not a question of law – Commissioner(A) as well as Tribunal concurrently held that the material placed by the assessee discloses that no payment has been made in excess of Rs.20,000/- in regard to single transaction or in excess of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed return of income for the year 2006-07 declaring a total income of Rs.19,74,500/-. The assessee is a trader trading in coke and hollow bricks. The Assessing Officer after scrutiny of books of accounts determined income of the assessee at Rs.4,72,17,475/- making certain additions. While passing the order of assessment manufacturing and other expenses in a sum of Rs.4,47,69,975/- was ordered t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore the Income Tax Appellate Tribunal. Cross Objection was also filed by the assessee. 5. The Tribunal considering the appeal as well as the cross-objection together and dismissed the appeal of the revenue and allowed the cross objection of the assessee in part reducing the same from Rs.1,00,000/- to Rs.50,000/-. Challenging the concurrent findings of the Commissioner of Income Tax Appeals and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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