In the result, both the appeals filed by the assessee are allowed for statistical purposes
Bench: Sri Duvvuru Rl Reddy(Kz) & Sri Rakesh Mishra
disallowance Page 2 of 7 I.T.A. Nos.: 41 & 42/GTY/2024 Assessment Years: 2020-21 & 2021-22 Luit Academic Development Society. of Rs 1,43,26,742/- was made for a reason which was patently wrong and erroneous. For that the appellant urges leave to add to, modify or withdraw any ground of appeal, before or at the time of hearing