Bench: Shri Vijay Pal Rao & Shri B.M. Biyani
8D(2)(iii) by AO is justified. Ld. AR for assessee though advanced the grievance of assessee yet could not demonstrate how it can be termed as a wrong action of AO. Faced with this situation, we do not find any merit in the ground of assessee, the same is hereby rejected. Ground No. 2: 6. In this ground