Assessee is  engaged in business of newspaper publication  Assessment was selected for limited scrutiny on ground that it claimed higher expenditure under head other expenses (OE) as compared to preceding year.  Assessing Officer disallowed 20 per cent of expenditure as assessee failed to produce relevant vouchers.  Assessee claimed that certain direct expenditure, i.e. composing expenses, ink expenses etc. was wrongly claimed as other expenses. Held that since assessee’s return was selected for scrutiny for limited purpose to verify other expenses  claimed in profit and loss account, direct trading expenditure which were wrongly included in other expenses  were to be excluded from  limited scrutiny.   Instruction No 4 of 2016 dt 13-7 2016.  (AY. 2015-16)