The AO  had disallowed 30% of the business promotion expenses as unverifiable. The CIT (Appeals) deleted the addition as the assessee had duly substantiated the reasons for the expenses. The Tribunal held  that the assessee had submitted all the bills and vouchers pertaining to the expenses in dispute and the AO could not indicate single instance to show unverifiable element. Thus, the Tribunal dismissed the appeal of the Department. . The AO  had disallowed 8% of the salary and wages as the assessee had not established that the expenses were incurred wholly and exclusively for the purpose of business. The CIT (Appeals) deleted the addition based on the explanation submitted. The Tribunal considering material on record considered that the assessee had established business expediency for the expenses. Thus, the Tribunal dismissed the appeal of the Department.   (AY. 2012-13 to 2014-15)