The facts are that the AO after perusal of the financial accounts noted that the assessee had claimed expenditure of Rs. 1,65,308/- towards puja expenses. According to him, the expenses are incurred in cash and since no supporting documents could be produced, he disallowed the entire amount. Aggrieved, assessee preferred an appeal before the Ld. CIT(A) who confirmed the action of the AO by noting that the assessee did not produce any vouchers and the expenses incurred are in cash. According to him, the two ledgers which were produced shows monthly expenses of puja and, therefore, Ld. CIT(A) observed that since it is not clear whether there is a temple inside the business premises on which expenses have been incurred it cannot be held that these expenses were only for the purpose of the business of the assessee and, therefore, he disallowed the same. Aggrieved, the assessee is before Tribunal.