Assessee, a civil work contractor, had undertaken civil contract for widening and strengthening of existing road, repairing widening of road side shoulders etc. . He claimed to have spent certain amount on purchase of marble for construction of office of Highway Authority . Assessing Officer disallowed expenses claimed for purchase of marble  . On appeal the Tribunal held that   parties in whose names cheques were alleged to be issued had deposed on oath that they had neither encashed cheques nor received amount from assessee .  Furthermore, no document was found on record, which showed that contract of construction of such office was also given to assessee .  Tribunal held that since expenses were not connected to work undertaken by assessee, expenses incurred were bogus expenses . On appeal the High Court  affirmed the order of Tribunal .No substantial question of law . (AY. 2010 -11)