On examination of special audit report, filed after passing of original assessment, it was found that claim by assessee towards placement fees paid to its subsidiaries, advertisement expenses and donations paid to a charitable trust u/s.80G were prima facie bogus as assessee could not substantiate their genuineness by providing relevant documents and evidences, reassessment notice on basis of said report was justified. (W P No.2739 of 2017 dt.2/02/2018) (AY. 2010-11)