In the result, appeal of the Assessee is partly\nallowed
80C of the\nIT Act for Rs.30,000/- without understanding the facts of the case\nand hence it is liable to be deleted.\n6.\nWithout prejudice to the above grounds, the Hon'ble CIT (A) ought\nto have considered that the Assessing Officer ought not to have\nmade an addition of Rs.95,444/- as consultancy fees without\nunderstanding the facts