Held that the assessee had not disclosed the amount of reimbursement of expenses claimed by it and the actual amount received by it towards reimbursement. It had not submitted the details of expenses incurred by it for verification during the assessment proceedings. The Assessing Officer had not formed any opinion regarding receipt of payments by the assessee under section 194J,which had not been shown in its profit and loss account, non-disclosure of the amount of reimbursement of expenses claimed by it, non-submission of the details of expenses incurred by it for verification during the assessment proceedings and non-production of any ledgers, bills and vouchers of expenses incurred on behalf of the principal companies. Reassessment notice is valid.  (AY. 2013-14)