In the result, the disallowances confirmed by the NFAC/CIT(A) related to ITA No
Bench: Sh. N. K. Saini & Sh. Anikesh Banerjee
Section 36(1 )(va) inserted by Finance Act, 2021. Therefore, the case laws relied by the appellant are not applicable to the facts and circumstance of the case. 4.5 Accordingly, the Ground of Appeal No.1 and 2 of the appellant is dismissed and the addition of Rs. 3,21,747/- is confirmed. 4.6 In the result, the appeal is dismissed