Dismissing the appeal of the revenue the Tribunal held that ; Freight expenses cannot be disallowed on the ground that no subsidiary ledger was maintained . ( AY. 2010-11)
DCIT v. Narayani Ispat Pvt. Ltd. (2018) 61 ITR 371 (Kol) (Trib)
S. 37(1) : Business expenditure -Freight expenses cannot be disallowed on the ground that no subsidiary ledger was maintained .