Held that Auditors of the assessee did not report this amount in the column of personal expense in Form 3CD but in the prescribed column of expenses on club etc., which is only for the reporting purposes.  Therefore, AO was not justified in disallowing the said expenditure on the basis that the auditor has qualified such expenses as personal in nature as.  Order of CIT(A) deleting the disallowance is affirmed.(AY. 2018-19)