Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 97/Chd/2025 "नधा"रण वष" / Assessment Year: 2013-14 Shri Arun Dhir, Vs The Dcit, House No.1150, Sector 21-B, Circle-1, Chandigarh. Sector 17,Chandigarh. "थायी लेखा सं./Pan No: Aarpd0180F अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Pankaj Bhalla, C.A. Revenue By : Shri Vivek Vardhan, Addl. Cit Sr.Dr Date Of Hearing : 29.07.2025 Date Of Pronouncement : 11.09.2025

disallowed. This application has been dismissed by the AO. 4. Appeal to the CIT (Appeals) did not bring any relief to the assessee. A.Y.2013-14 3 5. With the assistance of ld. Representative, we have gone through the record carefully. It emerges out from the record that assessee was an employee of M/s Ranbaxy Laboratories and worked for 25 years. According