Day: October 23, 2016

Detention and Demurrage Charges disallowance us 37(1) deleted as they represented contractual charges and part of normal business activities

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 …