Held that the assessee had maintained complete books of account and other subsidiary record and found all the expenses fully supported by vouchers. A bare reading of the order of lower authority revealed that in almost all the cases the disallowances have been made on ad hoc basis, simply on mere suspicion, surmises, and conjectures. An allegation remains a mere allegation unless proved. Suspicion can-not take the place of reality. It is a settled law that a businessman is the best judge to take care of its own interest & to take decisions and the AO is not supposed to intervene therein nor he can replace the assessee. Additions are thus unwarranted. (AY.2014-15)