2016 (12) TMI 449

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....ight and cartage expenses of Rs. 16,46,378/- during the relevant previous year. Details of the said expenditure was sought by the Assessing Officer during the course of assessment proceedings. In the breakup furnished by the assessee, there were some payments which exceeded Rs. 35,000/- per person per day and such payments aggregated to Rs. 9,28,000/-. Explanation of the assessee for making cash payment was as under:- ''The raw materials are purchased during the cotton season which is between the months of October to January. The suppliers arranged for the Lorry with an undertaking that the purchaser has to pay the Lorry Freight, to the different Lorry Owners through their Drivers, since they are in far away places. They are all not known ....

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....re from far away places, as per ld. Authorised Representative, freight charges were always on the higher side. Submission of the ld. Authorised Representative was that major part of the purchases were effected during the month of October to January and suppliers arranged lorry for transporting the cotton. Ld. Authorised Representative submitted that assessee only effected payments to the drivers of the lorry and they had insisted for cash payments. Contention of the ld. Authorised Representative was that such payments in cash was under extra ordinary circumstances. As per ld. Authorised Representative all the payments were genuine and never doubted by the Revenue. Relying on the judgment of Gujarat High Court in the case of Anupam Tele Serv....

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.... Road, Jalgaon - 425003 Maharasra PAN. AAUPM2706M ST - GTNNSKlJD/197/MR/1-197/2005 LR.NO. 8366, 8367/03.11.2010 45,500/ 6 Shree Meenakshi Transport Co., G- 45A, Transport Nagar, NH NO.06, JALGAON - 425003 Maharastra State PAN. ACZPN9621M Service Tax - ACZPN9621 M S1/001 LR 12890,12891/15.11.2010 Truck No. TN30AC4163 47,000/- 7 Shree Meenakshi Transport Co., G- 45A, Transport Nagar, NH NO.06, JALGAON - 425003 Maharastra State PAN. ACZPN9621 M Service Tax - ACZPN9621M S1/001 LR 11074,11075/21.11.2010 Truck No. TN30R6759 47,000/- 8. Shree Meenakshi Transport Co., G- 45A, Transport Nagar, NH NO.06, JALGAON - 425003 Maharastra State PAN. ACZPN9621M Service Tax - ACZPN9621 M S1/001 LR-11111,11112/08.12.2010 Truck N....

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....21 M Service Tax - ACZPN9621 M S1/001 LR - 13535, 13536 Truck No - TN 52 8488 53,500/- 17 Shree Meenakshi Transport Co. G- 45A, Transport Nagar, NH NO.06, JALGAON - 425003 Maharastra State PAN. ACZPN9621 M Service Tax - ACZPN9621M S1/001 LR NO. 14511, 14512/11.01.2011 Truck No. TN5L A - 4555 52,000/- 18 Vishnu Goods Carrier Opp. New Krashi Mundy Khachrod Road Jaora 457226, Madhya Pradesh. PAN. AAOPU 3589L SR RTM/ST/GTA/59/04-05 LR NO. 2301 TO 2304/18.1.2011 Truck No. KA 01 AB 9695 59,000/- 19 Vishnu Goods Carrier Opp. New Krashi Mundy Khachrod Road Jaora 457226, Madhya Pradesh. PAN. AAOPU 3589L SR RTM/ST/GTA/59/04-05 LR NO. 2305, 2306, 2307, 2308, dated 18.1.2011 Truck No. TN 24H 3717 59,000/-   Conten....