Held that section 40A(2)(b) had no application to income aspect of the assessee-joint venture. The Assessing Officer had not brought any comparable figures to disallow the expenditure, moreover with the structure of the joint venture, the provisions of section 40A(2)(b) were not attracted. Hence, the Assessing Officer had fallen into error in determining the profit at 8 per cent. and invoking the provisions of section 40A(2)(b) and the Commissioner (Appeals) had also erred in determining the profit of the assessee at 3.78 per cent. equal to the profit of one of the parties to the joint venture. Addition is deleted. (AY.2014-15)