In the result the ground no
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
275 (Punjab & Haryana); “Re: Question No. 1. On the first question, the Tribunal recorded a categorical finding of fact that there was no material on record to prove any written or oral agreement between the assessee and the recipients of goods for transportation or carriage thereof. The Tribunal had further observed that there was no material to show that