1.addition of Rs. 10,85,9157- on account of section 40A(3) addition out of travelling expenses,amount of Rs. 1,32,415/- pertained to the prior period i.e. relating to period ending March, 2011AR failed to furnish any documentary evidence to substantiate the claim of travelling expenses to the extent above for the year under consideration. Hence, the addition of Rs.1,32,415/- is confirmed. However, in respect of remaining amount of Rs.9,53,500/-,it has been explained by the Ld. AR that as per policy of the company appellant used to reimburse the claim of travelling expenses of its employees. He has further explained that the reimbursement of above expenses was not in respect of one bill but reimbursement was made for a period of 15 days expenses incurred by themTherefore, addition made by the AO u's 40A(3) of Rs.9,53,500/- is deleted and only addition of Rs. 1,32,415/- is upheld out of total addition of Rs.10,85,915l-. 2.the addition of Rs.19 lakh made by the AO on account of unsecured loan It is well settled that in order to discharge the onus, the assessee must prove the following: A. The identity of the creditors; B. The capacity of the creditors to advancellend money; C. The genuineness of the transactions. In the instant case, assessee could only provide confirmation without PAN, address, ITR and bank statement of the lender and the status remained the same even at the appellate stage.Therefore addition uphold. 3.addition of Rs. 11,93,1527- on account of Form 26AS The addition of Rs. 11,93,152/- has been made by the AO since assessee failed to reconcile the difference of Rs.1,09,46,347/- in the gross receipts. In Form 26AS the total gross receipts were indicated at Rs.2,16,31,265/- whereas in the P&L alc. the same were found to be reported at Rs.1,06,84,938/-.Assessing Officer that he has no other option but to adopt the figure of total receipts as per 26AS statement available with him, which is a valid document. Hence, the addition made by the AO of Rs.11,93,152/- is found to be reasoned one. Therefore, the ground of appeal taken by the appellant is rejected. 4. Addition of Rs.20,80,139/- on account of outstanding service tax as per provisions of section 43B of the Act Assessee has shown service tax payable at Rs.31,16,7734- in the balance sheet and as per audit report, for assessment year under consideration an amount of Rs.5,17,307/- was shown as not paid before the due date of furnishing of ITR u/s 139(1) of the Act, which was disallowed by the assessee himself in the computation of income. AO held that remaining amount of Rs.25,99,466/- remained unexplainedLd. AR, who have produced the copy of returns for these years and going through the computation of income, it reveals that till as on 31.03.2012 appellant has added back the following amount as on 31.03.2009, 31.03.2010, 31.03.2011 & 31.03.2012 at Rs.8,12,665/-, Rs.8,48,657, Rs.5,19,3271- & Rs.5,75,910/- respectively totaling to a sum of Rs.27,56,559/-as against the total service tax payable of Rs.31,16,773)- shown in the balance sheet as on 31.03.2012 according to which still there is amount of Rs.3,60,214/- which has not been paid by the assessee nor added back in the computation of income. Accordingly, the addition made by the AO is restricted to the above amount of Rs.3,60,2141- as against the addition of Rs.20,80,139/-. Accordingly, appellant gets relief of Rs. 17,19,925/- in respect of above ground of appeal. As a result, the appeal is partly allowed