The Tribunal held that the Assessing Officer had made the disallowance simply holding that the assessee produced the ledger account of the expenses which were not open to full verification and hence had disallowed 10 per cent. out of various expenses. He had nowhere pointed out any specific discrepancy in the books of account nor had he rejected the books. The Assessing Officer could not make ad hoc disallowance. (AY. 2013-14)