An agreement entered into between parties cannot be disregarded without assigning cogent reasons. The services, by their very nature, are intangible and therefore, the evidences regarding availing such services and benefits received as a result of availing such services can be best demonstrated by narration and descriptions as evidenced by supportive emails. Practice was accepted since AY.2007-08. Adjustment is held to be not valid. (AY.2014-15)