Held that the specific ground on which the disallowance was made by the Assessing Officer was with respect to no substantiating bills or vouchers having been produced. No vouchers were produced to substantiate the claim of separate payments having been made on a single day at the work spots where the delivery of the goods supplied was made. The disallowance was in accordance with the provision even as it existed before the amendment of April 1, 2009. It was valid.(AY.2004-05)