Held that  the ad hoc disallowances made without pointing out any specific instance with respect to any of the disallowance and for the general reason of preventing any possible revenue leakage, could not be upheld. The assessee could not be subjected to increased tax demand only on the presumption that there could have been revenue leakage, when the assessee had duly explained each and every expenditure. Disallowance is deleted.  (AY.2013-14)