Section 69C Disallowance Rejected: No Proof of Unaccounted Freight Expenses in Cutting Machine Purchase.

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....Disallowance u/s. 69C - assessee had purchased cutting machine but no freight has been accounted - ssessee explained that it had obtained the delivery of the said machine in its own tempo - revenue authorities have not brought any evidence on record to show that the assessee has actually incurred any expenditure and the entire addition has been made on presumption basis - AT....