Held that salary, daily allowance and festival expenses and expenses on telephone, vehicle, general, travelling, business, promotion, staff labour cost of uniform. Assessee failing to produce books of account and supporting bills and vouchers. Disallowance of 40 Per Cent. of expenses for non-verification of expenses. Commissioner (Appeals) affirming disallowance for daily allowances, festival celebration expenses and establishment expenses to 20 Per Cent. and restricting telephone expenses, vehicle running and maintenance, general expenses, travelling and conveyance expenses, business promotion, staff and labour welfare and cost uniform expenses at 10 Per Cent.is held to be reasonable. (AY.2013-14)