Assessee  is engaged in trading and distribution of cardiac stents, biomedical instruments, medical instruments, equipment, and machinery. Failing to furnish item-wise detail of total expenditure Assessing Officer is directed  to examine details in light of law laid down by Apex Laboratories P. Ltd. v. Dy. CIT  [2022] 442 ITR  1 (SC) and  Central Board Of Direct Taxes Circular No. 5 Of 2012, Dated 1-8-2012(2012) 346 ITR 95 (St).   As regards   expenditure incurred for business trips of  partner of firm as no details furnished  or document furnished to prove purpose of visit. Matter is remanded to the Assessing Officer.  (AY.2013-14)