Assessee, engaged in business of fee based corporate financial services, claimed sub-brokerage expenses of certain amount. AO disallowed entire expenses as non genuine. Tribunal restricted disallowance to extent of 10 per cent of total expenditure. On appeal the revenue contended that there should be 20 per cent disallowance of expenditure for reason that in a subsequent assessment year 20 per cent of sub-brokerage expenditure was disallowed and same was accepted by assessee. Dismissing the appeal of the revenue the Court held that the volume of business in subsequent assessment year, was not comparable to volume of business in assessment years under consideration.  (AY. 2007-08 and 2009-2010)