Detention/Demurrage Charges disallowance us 37(1) deleted as it represented contractual charges
October 23, 2016
Income Tax, ITAT
Detention and Demurrage Charges disallowance us 37(1) deleted as they represented contractual charges paid for delay in loading/unloading of material and are part of normal business activities-ITAT ABCAUS Case Law Citation: 1042 (2016) (10) ITAT Brief Facts of the Case: The appellant Revenue in the present case, among …