2020 (5) TMI 372

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....sed by the CIT(A)-7, Pune on 30-05-2018 in relation to the assessment year 2015-16. 2. The first ground is against the confirmation of disallowance of certain expenses to the tune of Rs. 11,65,629/-. 3. Briefly stated, the facts of the case are that the assessee is engaged in the business of transportation. On examination of the books of account, the Assessing Officer (AO) found that certain exp....

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.... seen as an admitted position that all the expenses were not properly vouched. Some of the expenses were recorded even on the basis of information provided orally by the drivers, for which there was no material to back the same. Under these circumstances, it cannot be said that all the expenses were properly vouched and there was no infirmity in the claim. Taking into consideration the peculiarity....

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....elated parties. This resulted into a disallowance of Rs. 11,73,794/-, which came to be sustained in the first appeal. 7. Having heard both the sides and perused the relevant material on record, it is seen from the impugned order that the assessee specifically stated before the ld. CIT(A) that the excess freight of Rs. 25/- per ton was paid to related parties because the vehicles were dedicated sp....