Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023
disallowance of claim of deduction of Rs. 47,15,405/- under section 801AB of the Income Tax Act, 1961 without properly appreciating the facts of the case and submission made before him. 4. The appellant reserves the right to add, alter and modify the grounds of appeal as taken by it. 3. The revenue in its appeal for A.Y.2011-2012