Dismissing the appeal the Tribunal held  that the contents of the affidavit of RS did not properly explain entries such as the names of the persons paying the amount and the expenses paid were vaguely mentioned. Names of relatives of the assessee were also mentioned. RS had stated that only Rs. 10,95,700 was incurred for promotion of the party and many candidates in West Delhi constituency. No supporting document regarding averment was submitted. In the absence of specific details and other supporting documents, the affidavit of RS was rightly rejected by the Assessing Officer and the Commissioner (Appeals).The order of CIT(A) is affirmed.  (AY.2015-16)