Court held that expense were  not connected to the work undertaken by the assessee and was bogus expense. As regards the additional ground that was raised, by a reasoned order, the Tribunal had considered it to a certain extent which covered the partly allowed claim by the Commissioner (Appeals) and taking into consideration the tax deducted at source deposited by the assessee. A reasoned order had been passed   disallowing the claim of the assessee. No substantial question of law.  (AY. 2010-11)