Genuineness of transportation expenses and subcontractor liability for 'labour cess' and copy charges - claimed expenses disallowed

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....Assessment challenged the genuineness of transportation expenses where an asserted MOU predating the assessees incorporation was inconsistent, unexplained and unsupported by prior subcontract references, leading to a finding of fabrication and disallowance of the Rs.41,48,000 transportation claim. Separate issue concerned deductions described as labour cess and copy charges under a subcontract: Clause 11 allocated statutory deductions to the sub-contractor (the second party), not the assessee, leading to disallowance of those subcontract expense claims. The tribunals analysis rested on documentary inconsistency and contractual allocation of statutory liabilities.....