Held, that when the payment for site development rights was not found to be genuine, the party to which payments had been made did not have any capability of performing such work, the report of the expert was found to be backdated and without any further evidence, the expert also did not visit the site or carry out any personal inspection, there was no doubt that the expenditure incurred by the assessee was bogus and the action of the Commissioner (Appeals) disallowing the expenditure was proper. (AY. 2007-08, 2010-11 to 2014-15)