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2013 (10) TMI 84 - HC - Income TaxAddition made on account of doubtful payment of transportation charges - Held that:- The assessee is a transporter who hired the services of the trucks from other transporter companies. For the payment of Rs.5,05,867/-, TDS certificate was already submitted. When tax is deducted on this amount, there is no question to make the addition again. There is a concurrent findings of both the appellate authorities that the payments were genuine and the Department has no adverse material in its possession except relying on the order of the A.O. Moreover, genuineness of payment is a question of fact, which has already been adjudicated – Decided against the Revenue.
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