Assessee sold commercial space and claimed deduction of expenditure incurred on account of sale of such commercial space. Assessing Officer disallowed claim of said expenditure on ground that assessee did not produce any bills/vouchers/evidence in support of claim. Commissioner (Appeals) deleted addition made by Assessing Officer on ground that expenditure was mostly incurred by cheque or banking channel. On appeal the Tribunal affirmed the order of the CIT(A) deleting the disallowance.  (AY. 2012-13 &2016-17)