Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. No. 698/Ahd/2024 ("नधा"रण वष" / Assessment Year : 2018-19)
Section 143(3) of the Income tax Act, 1961 (in short ‘the Act’) on 17.03.2021, wherein the following additions were made: (i) Addition on account of long term capital gain – Rs.12,26,32,248/- (ii) Disallowance of interest expenses claimed u/s.57 of the Act – Rs.58,40,796/-. 4. Aggrieved with the order of the AO, the assessee had filed