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2010 (11) TMI 55 - HC - Income Tax'Waste Bones' - under the Trading Account - total purchases were made in cash, Sellers of meat were not available at the addresses and were not produced before AO for examination and for verification of weight and the rate of sale - 'Building Repair Expenses - expenditure related to the capital works - 'Buiding repair at Meerut'' - Building was on rent from a person specified under section 40(A) (2)(b) and copy of Agreement was not produced to prove that the repair expenses were to be borne by the Tenant - disallowance of out of Transport charges - Inquiry Letters u/s 133(6) sent to the Transporters at the addresses furnished were either received back ' Unserved' or the replies were not received and the assessee failed to produce the Transporters - Held that: - amount were for 'Bilding Repair & Maintenance' at Mumbai and Meerut is revenue expenditure - payment has been made to the butchers whose genuineness has never been doubted - regular bills issued by the respective transporters and similar disallowance were deleted in the sister concern - Appeal is dismissed
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