High Court dismisses appeal on 2005-06 assessment; CIT decision upheld; transporters' payment evidence lacking.

The High Court of Calcutta dismissed the appeal against the Tribunal's judgment on the assessment year 2005-06. The Tribunal upheld the CIT's decision to quash the disallowance of deduction and tax deduction at source due to insufficient evidence of payment to transporters. The appeal was dismissed for lack of legal merit.

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The High Court of Calcutta dismissed the appeal against the Tribunal's judgment on the assessment year 2005-06. The Tribunal accepted the CIT's decision to quash the disallowance of deduction of Rs. 41,33,710 and tax deduction at source due to lack of evidence showing payment to transporters. The appeal was dismissed as no legal point was found.

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