Assessee has expenditure on repairs and maintenance incurred by the said vendors amounts to Rs. 4,00,32,801. However, the assessee was unable to produce the balance confirmation/balance vendors for verification, the expenditure pertaining to whom amounts to Rs. 3,83,51,701. In the absence of any supporting documents and taking the complaint as the basis, for the balance expenditure of Rs. 3,83,51,701, I deem it proper to treat 50% of Rs. 3,83,51,701 i.e. Rs. 1,91,75,850 as ingenuine and accordingly disallow the same. Further, on examination ofinvoices pertaining to the vendors who were produced on oath it was observed thatexpenditure pertaining to the vendors "Chandra Singh Contractor” of Rs. 2,36,00,765 and "National Sanitation" of Rs. 19,93,220 are capital in nature as the said expenditure gives enduring benefit to the assessee and hence disallowed. Depreciation @ 10% is allowed on the amount capitalized. The Commissioner of Income Tax (Appeals) vide order dated 29th August, 2014 reduced the said disallowance from 50% to 5%, following the orders in earlier years.The Ld. AO simply ignored and failed to appreciate the fact that the Appellant had duly submitted various details relating to the subject expenditure including bills of amount exceeding Rs. 1 lakh. It was observed that the Commissioner of Income Tax (Appeals) was not right in making disallowance of 5% on the ground of mere suspicion.