The assessee, engaged in the business of producing television serials, made cash advances to its cashiers for meeting petty shooting expenses such as conveyance, tea, coffee and snacks. It produced ledger accounts and sample vouchers showing that the actual cash expenditure on each occasion did not exceed the prescribed monetary limit. As neither the Assessing Officer nor the appellate authority examined the documentary evidence, the Tribunal restored the issue to the Assessing Officer for fresh verification. (AY. 2013-14).