Tribunal held  that the carriage outward was paid towards dispatch of finished goods to different locations with the freight therefor ; payments were duly supported by biliti, copies of which served as proof of payment. On mere comparison with the previous year, the Assessing Officer had disallowed the expense without noting the proportionate drop in expenditure debited to the profit and loss account under the head “vehicle running and maintenance”. The addition was deleted as not being tenable.( AY.2014-15)