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F.Y Transportation charges Transportation Percentage received charges paid 2007-08 Rs.2,11,81,800/- Rs.94,60,081/- 44.66% 2008-09 Rs.2,10,99,894/- Rs.69,41,277/- 32.89% 2009-10 Rs,1,88,53,303/- Rs.60,68,502/- 32.18%

26. The matter is considered. Production of vouchers is a mandatory requirement to prove correctness and completeness of accounts. Transportation charges debited depend on nature of work done, how it is executed, and other surrounding circumstances. Hence, viewing transportation charges in isolation is not a way to view correctness of accounts. In exercise of power under explanation to section 251, I hold that a disallowance is need to absorb for deficiency in accounts. The Authorised representative objected to same again by pointing to decreasing proportion of transportation charges to turnover. This is rejected since the nature of work, manner execution etc. were not established. Accordingly I estimate the disallowance to m9y best of judgment at 12.5% of sums debited and thus comes to 7,58,562/-. The Assessing Officer is directed to replace the addition of Rs.60,68,502/-