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In the result, the appeal filed by the assessee is allowed
Bench: Shri N.S Sainiassessment Year :2008-09
disallowance of Rs.1,67,252/- made u/s.40(a)(ia) of the Act. Thus, this ground of appeal of the assessee is allowed. 9. In Ground No.5 of the appeal, the grievance of the assessee is that the CIT(A) erred in confirming the addition of Rs.29,40,000/- u/s.68 of the Act. 10. I have heard the rival submissions, perused