Assessee engaged in the business of transporters incurred expenditure in cash towards diesel, petrol and oil and freight.  The AO disallowed one per cent of expenses for want of verification on an ad hoc basis. Held that  expenditure incurred in cash in comparison to freight income was very minuscule and assessee is engaged in the business of transporters such expenses were unavoidable, Assessing Officer was directed to delete  disallowance of expenses  (AY. 2014-15)