In the result, the appeal filed by the assessee is partly allowed
Bench: Hon’ble SHRI SANDEEP GOSAIN (Judicial Member)
आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC’’ JAIPUR Jh lanhi xkslkbZ] U