In the result, appeal filed by the assessee is partly allowed and the appeal of the Revenue is dismissed
Bench: Shri Aby T. Varkey & Shri Amitabh Shukla
iia) of the Act on the same. The Ld. CIT, DR appearing before us are was unable to controvert the same. We therefore do not see any reason to interfere with the order of Ld. CIT(A) in this regard and accordingly dismiss this ground of the Revenue.” 5.2 The Ld. CIT, DR was not able to distinguish the above