Onus on assessee to explain exorbitant increase in transport...

Onus on assessee to explain exorbitant increase in transport expenses and support with proper bills/vouchers, which assessee failed. Sample bills/vouchers not for transport expense, lacking lorry details, origin and destination. Bills for purchase of materials like sand, mentioning 'transportation' but not actual transport expenses. Evidence not explaining abnormal increase in transport expense despite substantial increase in petrol expense. Cogent explanation and complete bills/vouchers lacking, hence addition confirmed by CIT(A) upheld by ITAT. Decided against assessee.

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