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Delivery Expenses: Assessee has failed to explain and justify the huge expenditure to diesel claimed to have been paid in the month of March'01 as aforesaid. However, the following facts have come to the fore:-

(i) Increase in delivery expenditure over the preceding year's : Rs.56,29,086/-

Percentage increase is 138.

(ii) Decrease in turnover over the preceding year's : Rs.1,94,80,818/- percentage decrease is 11.7

(iii) Number of vehicles for which fuel or drivers' salary was purchased/paid is more than that owned by the assessee.