Tribunal held that since freight inward expenses claimed by assessee were incurred in cash and same were supported by only self-made vouchers, claim of assessee to that extent was not fully verifiable as rightly held by authorities, however, disallowance of 15 per cent made by Assessing Officer was excessive and unreasonable and keeping in view nature of business of assessee, it would be fair and reasonable to restrict it to 7.5 per cent.  (AY. 2011-12)