In the result, appeal filed by the assessee is allowed as per the terms indicated above
Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad
144C(3) of the Act on 20.02.2019 making disallowance of amortization expenses on the lands taken on lease at Rs. Rs.22,56,588/- and Corporate Guarantee adjustment at Rs. 83,83,979/-. 4. Aggrieved, the assessee preferred appeal before ld. CIT(A) and partly succeeded. 5. Aggrieved, the assessee is now in appeal before this Tribunal. From perusal