Held, that the Commissioner (Appeals) had gone through the assessment records and found that the assessee had filed complete details of the miscellaneous expenses with invoices on a sample basis before the Assessing Officer during the course of assessment proceedings. Since no defects were pointed out by the Assessing Officer in the books of account or documents produced by the assessee, the ad hoc disallowance made by the Assessing Officer had been rightly deleted by the Commissioner (Appeals). (AY. 2009-10 to 2012-13)