Dismissal of the appeal of the revenue the Court held that where assessee engaged in stevedore services faced disallowance for inflated payments to two entities, since substantial documents proved that entities had rendered Container Freight Services, and assessee was not obliged to produce third-party books, disallowance was rightly deleted by CIT(A) and confirmed by Tribunal. [BP.1-4-1989 to 18-6-1999]