wagaons by forming 20 BG wagons at train load under telescopic rate benefit and refund the
over-charges of Rs.4,88,905/- (Rupees Four ... respondent cannot claim the benefit of train load class rate and telescopic
benefit. The Railways contended that they are protected under Section
erred on
facts and in law in restricting the benefit of telescoping against the
on-money payments considered for enhancement to the extent ... case and in
law, the Id. CIT(A) erred in granting telescoping benefit of
Rs.9,08,21,099/- to the assessee without discharging
erred on
facts and in law in restricting the benefit of telescoping against the
on-money payments considered for enhancement to the extent ... case and in
law, the Id. CIT(A) erred in granting telescoping benefit of
Rs.9,08,21,099/- to the assessee without discharging
deleted the addition on the
ground of double taxation and by applying telescoping.
6. The Id. CIT(A) erred in sustaining the addition of alleged ... case and in
law, the Id. CIT(A) erred in granting telescoping benefit in respect
of unaccounted receipts of Rs.4,47,46,950/- against
deleted the addition on the
ground of double taxation and by applying telescoping.
6. The Id. CIT(A) erred in sustaining the addition of alleged ... case and in
law, the Id. CIT(A) erred in granting telescoping benefit in respect
of unaccounted receipts of Rs.4,47,46,950/- against
deleted the addition on the
ground of double taxation and by applying telescoping.
6. The Id. CIT(A) erred in sustaining the addition of alleged ... case and in
law, the Id. CIT(A) erred in granting telescoping benefit in respect
of unaccounted receipts of Rs.4,47,46,950/- against
deleted the addition on the
ground of double taxation and by applying telescoping.
6. The Id. CIT(A) erred in sustaining the addition of alleged ... case and in
law, the Id. CIT(A) erred in granting telescoping benefit in respect
of unaccounted receipts of Rs.4,47,46,950/- against
deleted the addition on the
ground of double taxation and by applying telescoping.
6. The Id. CIT(A) erred in sustaining the addition of alleged ... case and in
law, the Id. CIT(A) erred in granting telescoping benefit in respect
of unaccounted receipts of Rs.4,47,46,950/- against
deleted the addition on the
ground of double taxation and by applying telescoping.
6. The Id. CIT(A) erred in sustaining the addition of alleged ... case and in
law, the Id. CIT(A) erred in granting telescoping benefit in respect
of unaccounted receipts of Rs.4,47,46,950/- against
deleted the addition on the
ground of double taxation and by applying telescoping.
6. The Id. CIT(A) erred in sustaining the addition of alleged ... case and in
law, the Id. CIT(A) erred in granting telescoping benefit in respect
of unaccounted receipts of Rs.4,47,46,950/- against
