Order of CIT is affirmed there is  no dispute on the aggregate expenditure mentioned and claimed in the profit and loss account. In case of dispute about the apportionment of expenses at micro levels (amongst projects), that could have been sorted out with the help of original bills and vouchers of expenditure. Therefore, in the interest of justice that the assessee deserved reasonable opportunity of being heard. The order was to be set aside and the issue of the computational mistake or error referred to in the order of the Tribunal remanded to the Principal Commissioner for decision afresh. The assessee should ensure compliances during the proceedings before the Principal Commissioner. The Principal Commissioner is  also required to provide reasonable opportunities of being heard to the assessee before deciding the case on the merits.(AY.2016-17)