In the result, the appeal of the assessee for Assessment Year
Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad
184/- is deleted. Accordingly, the ground no.1 raised by the assessee is allowed and that of the Revenue is dismissed. Now, we take the remaining grounds of appeal of the revenue for AY 2014-15: 22. Ground no. 2 of the Revenue is on account of addition of Rs. 84, 89,467/- and Rs. 1, 86, 95,467/- under