Dismissing the appeal of the revenue the Tribunal held that non-submission of the original bills could not be a ground for making a disallowance of the expenses on ad hoc basis. Indeed, there was an increase in the amount of consultancy expenses incurred by the assessee in the immediately preceding assessment year. The assessee had duly justified the incurrence of such expenses on account of new projects undertaken by it from its clients based in the U. K. and the U. S. A. The new projects undertaken had not been doubted. Therefore the expenditure was incurred by the assessee in connection with the new projects and was deductible. (AY.2011-12)