In the result, the appeals filed by the assessee are dismissed
Bench: Shri Waseem Ahmed & Shri Soundararajan K.
68,28,669/- after making reference to the judgement of the Hon'ble Kerala High Court dated 30.10.2017 in the own case of the assessee. On appeal the learned CIT(A) confirmed the same. 4. Being aggrieved by the order of the learned CIT(A), the assessee is in appeal before us. 5. The learned A.R. fairly admitted that