Assessing Officer made an addition towards VAT payment under section 43B on the ground that assessee had claimed payment of VAT through a fake challan without there being any actual payment. Tribunal held that since assessee could not file any evidence in support of its arguments that it had paid VAT to concerned authorities and there was no outstanding dues for the relevant period, the addition was affirmed. The assessee claimed a deduction of Rs. 1 lakh under section 80C, since the assessee had not furnished any evidence to prove that the claim of deduction made under section 80C was allowable. The Tribunal held that the Assessing Officer rightly made an addition of Rs. 1 lakh under section 80C (AY. 2012-13)