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TMI Blog2010 (3) TMI 901X X X X Extracts X X X X X X X X Extracts X X X X ..... tax Act, 1961, being 20 per cent. of Rs. 25,21,700 payments made in cash." 2. At the time of hearing before us, it is submitted by learned counsel that the assessee is a transporter and it hires trucks of other persons for the purpose of transport business ; that the hire charges are paid on piecemeal basis, i.e., some advance is given to the driver of the truck and thereafter the final payment is made. The Assessing Officer has clubbed all the payments and held that the payment so made was in excess of Rs. 20,000. 3. He submitted that section 40A(3) of the Act, as it stood at the relevant time is applicable only in respect of each payment. If each payment is below Rs. 20,000 then the assessee is out of the purview of section 40A(3). In s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also relied on the findings of the Assessing Officer as well as the Commissioner of Income-tax (Appeals). 5. In the rejoinder, it is submitted by learned counsel that the advances of truck hire charges is paid to the driver who does not issue any receipt and therefore the voucher is prepared by the assessee's staff which is signed by the driver who receives the advance. In such voucher truck number, driver's name, etc., are mentioned. Such advance is adjusted while making the final payment of the transportation charges. He also stated that the genuineness of the transportation work as well as the total payment is not doubted by the Revenue and therefore there is no justification to doubt the vouchers which are duly signed by the drivers. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he course of the day. The ratio of the above decision would be squarely applicable to the year under consideration before us. The learned Departmental representative has also pointed out that the assessee has not been able to prove that the payment made was below Rs. 20,000 at a time, because such payment is only supported by self-made vouchers. We are unable to accept this contention of the learned Departmental representative because when the payment is made to the truck driver it cannot be expected that the driver would issue a receipt or a voucher. In such circumstances, if the voucher is prepared by the assessee's staff, which is signed by the driver, who receives the payment, it would be sufficient evidence to establish the payment mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation for disallowance of the parking expenses which was incurred wholly and exclusively for the purpose of business. The learned Departmental representative on the other hand pointed out that the assessee is not the owner of the truck. It only hires the truck and makes the payment of hire charges. Therefore if any expense on parking of the truck is incurred, it is the expenditure of the truck owner and not the assessee. She also pointed out that the assessee has also business at other branches as well as the head office and at no other places parking expense is claimed. Moreover, the claim of parking expenditure is not on the basis of any actual expenditure incurred by the truck owner, but it is paid on notional basis at the rate of Rs. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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