Assessing Officer disallowed the  amount incurred towards transportation charges. On appeal the Court held that  confirmation letter issued by BDA addressed to assessee stated that RLD had issued credit notes of Rs. 4.91 lacs out of which Rs. 4.02 lacs was towards reimbursement of transportation charges (carriage inward) borne by assessee at time of delivery of stocks. Accordingly the disallowance of  transportation charges was deleted. (AY. 1998-99)