The assessee cannot the expected to claim allowance of foreign travel expenses by merely claiming to be the same for business purposes without substantiating the same with necessary bills and vouchers. The next common issue raised pertains to the excess consumption of raw materials.The assessee for obvious reasons has not furnished the necessary details in this regard in report under Section 44AB and not fully complied with information required by the A.O. Hence, the assessee has not established that the increase in consumption which in other words means abnormal shortage/wastage/loss is actually justified.