Held that the books of account produced by the assessee had not been rejected by the lower authorities. The assessee had furnished all the relevant documents that could be filed to prove the genuineness of consultancy charges from its side. The Assessing Officer had not pointed out any defect in these details nor found any defect in the books produced by it together with supporting evidence. Disallowance of expenses on estimate basis was deleted. (AY.2006-07)