Tribunal held that when the assessee was unable to produce the bills and vouchers, the Assessing Officer could make reasonable additions, as he deemed proper. In this case, the assessee had produced ledger copies in support of various expenses incurred by it. The assessee was in the business of hotel and textile business and was bound to incur the expenditure for smooth running of the hotel and textile business but had to keep the bills and vouchers for claiming the deduction, which was lacking in this case. However, considering the nature of business and expenditure incurred, the disallowance at 20 per cent. was on the higher side. Therefore, the disallowance at 10 per cent. (AY.2014-15)