Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2012-13
239/-, disallowance of deduction under Section 35(2AB) amounting to Rs.50,67,99,443/-, addition of Rs.5,53,07,808/- towards capitalisation of interest to CWIT under Section 36(1)(iii) of the Act. The Assessing Officer made disallowance under Section 40A(2)(b) of the Act amounting to Rs.1,35,19,424/- and disallowance of sales/business/products promotion expenses under