Kali Enterprises is not
transportation charges but it is towards loading charges as per ledger account and therefore,
confirmed loading and unloading charges ... account the said sum of Rs.1,62,151/- is towards
loading charges only. The Ld. CIT(A) has further stated that taking into consideration
worked out the quantum of excess expenses debited on
account of loading charges and fuel ... assessee had debited other expenses of Rs.16,13,370, loading
charges Rs.5,04,394 and fuel charges Rs.7,71,030 totalling
upholding the disallowance of over-loading charges
of Rs.4,88,700/- made by AO is wholly illegal, unlawful and against the
principles of natural ... erred in law and on facts in
confirming that the over-loading charges of Rs.4,88,700/- paid to T\RTO
ITA No.3285
payment of labour charges and pages 129
to 152 of the paper book relating to labour charges for loading & unloading. He submitted that
each ... labour charges and pages 129 to 152 of the paper book relating to payment of labour charges
under the head 'loading and unloading charges
under the head repair and maintenance of plant &
machinery, labour charges, loading and unloading, packing of DAP, screening.
Likewise, inward transport expenditure ... waste from year to year nor could justify additional labour charges of
Rs.2,45,472/-. Moreover, the assessee also debited expenditure against
commission, purchases
electrical
installation (for a load of 5MVA K W/BHP/KVA) [herein after
referred to as "contractual load"] at its premises situate
Kanth ... clause 10 it is accepted that the consumer had
deposited system loading charges, fixed charges and meter
security totaling Rs.124.75 lacs vide separate
aggrieved for disallowance of Rs.86,340/- being
10% of loading and unloading charges for want of proper vouchers. The
observation ... lower authorities to the effect that expenditure on account
of loading charges were not properly vouchered has not been controverted
aside the assessment
for examining the expenses under the head loading and unloading charges when the
same was duly examined in the course of assessment ... Counsel in respect to second issue stated facts that transportation charges and
loading and unloading charges were Rs.255870/- and Rs.306965/-, whereas the receipts
explained that the over loading charges paid to RTO is nothing but the
charges on account of over load of the goods and the related
assessment order that the assessee has declared total transportation charges
. I.T.A. No.4811/Del/09
2/5
received at Rs.1192.79 lakhs ... account of transportation charges has risen by almost 2.58
times but loading charges are declared only 42.25% as compared to previous
year. The reason
