In the result appeal filed by the assessee is partly allowed for statistical purposes
Bench: Shri Inturi Rama Rao & Shri Keshav Dubey
80P(2)(a)(i) of the act and hence the addition of ₹ 53,85,753/- is sustained and accordingly this ground of appeal was partly allowed by the ld. CIT(A)/NFAC. 7. Aggrieved by the order of the ld. CIT (A)/NFAC vide order dated 5.12.2023, the assessee has filed the present appeal before this Tribunal. 8. Before