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. SLP of assessee is dismissed.  (AY. 2010-11)