Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं / निर्धारण अपीलधर्थी / प्रत्यर्थी / वर्ा / A.Y.
196, 203 & 204/Hyd/2022; whereas aggrieved by the findings of the learned CIT(A) in upholding the addition on account of development charges collected and also in not allowing the excess of expenditure incurred in the earlier years in this year, assessee filed ITA Nos. 197, 207 & 208/Hyd/2022. 8. It is the submission made on behalf of the Revenue that