Tribunal held that the assessee had not shown expenditure of Rs. 25.95 lakhs in its profit and loss account. Since no such expenditure had been claimed by the assessee against the Revenue for the year and this fact remained undisputed at the end of both the parties, the disallowance made under section 40(a)(ia) of the Act was uncalled for. Thus, there was no reason to interfere in the finding of the Commissioner (Appeals) who had rightly deleted the disallowance.  Amount of sales written as bad debt which is reflected in profit and loss account is allowable as deduction subject to verification. (AY.2012-13, 2014-15)