The Tribunal held that he Assessing Officer had not brought any material to show that the expenditure was claimed twice through sub-contract works and by the assessee debiting the expenditure separately to the profit and loss account. No evidence was found by the Assessing Officer, except the statement recorded under section 131 of the Act, in spite of conducting the survey in the business premises of the sub-contractor. In the absence of any positivte evidence to show that the expenditure was not incurred or debited twice, there was no reason to interfere with the order of the Commissioner (Appeals). (AY.2015-16, 2017-18)