Assessee made payment towards salary of employees. He did not deduct TDS on the ground that the salary is blow taxable income.  Disallowance is deleted.Assessee had made payment towards freight expenses incurred for hire of trucks that were used for its business purposes. Assessing Officer held  that list of trucks used by assessee did not seem to be genuine in nature as it was not supported by proper documentary evidence, and further, assessee had taken service from only one truck provider. Matter remanded to the Assessing Officer. (AY.  2017-18)