Allowing the appeal of the assessee the Court held that the Assessing Officer merely going by the statements of a few employees, could not have disbelieved statutory registers and forms, as there was a presumption to their validity and the onus was on the person, who disputed their validity or genuineness to prove that the documents were bogus. Accordingly the service charges paid to employees in terms of agreement entered in to allowable as deduction. (AY. 2013-14, 2014-15)