Tribunal held that there was no banking facility  and assessee had also furnished certificates obtained from two Village administrative Officers to substantiate that areas, where quarries of  assessee were Located were not serviced by  any bank within 15 Km. radius. Accordingly he disallowance is held to be not justified. Tribunal also held that as the expenditure incurred on cash is not verifiable, 5 % of cash expenses exceeding Rs. 20,000  was confirmed. (AY. 2012-13)