Assessing Officer's Role: Verify Legitimacy of Business Expenses u/s 37(1) Without Altering Claimed Amounts.

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....Disallowance of expenditure u/s. 37(1) - allowable busniss expenditure - AO cannot step into the shoes of assessee to re-fix the amount - There is no power to AO to reduce the claim, whereas he can examine whether the amount can be allowed or not in full.....