Bench: Or At The Time Hearing Of The Appeal.” 3. We Shall Proceed To Dispose Of This Appeal Ground Wise.

disallowed u/s 37 of the IT Act 1961.” 7. Aggrieved with the above addition, the assessee preferred an appeal before the Ld. CIT(A) and filed the detailed submissions before him. 8. After considering the submissions of the assessee, the Ld. CIT(A) decided the issue in favour of the assessee by observing as under:- ACIT vs. Ridgeview Developers