In the result, the all the appeals of the assessees are allowed
Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm
163 taxmann.com 9 (Delhi High Court), wherein the Hon’ble Delhi High Court has held as under:- “1. The solitary question which stands posted before us for adjudication pertains to whether, under the facts of the present case, the specified authority has granted approval in accordance with the mandate of Section 153D of the Income