In the result, appeal filed by the assessee is allowed
Bench: Shri N.S Saini
disallowance out of expenditure claimed by the assessee and confirmed by the CIT(A) at 5% was excessive, I find no good and justifiable reason to interfere with the order of the CIT(A), which is hereby confirmed and grounds of appeal of the assessee are rejected. 5. In the result, the appeal filed by the assessee is dismissed