Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad
iv) Whether in the facts and in the circumstances of the case, Ld. CIT(A) was justified in deleting the disallowance of Rs. 58,24,000/- made on account of bad debts. 3. As the issues raised in these appeals pertains to the same assessee and the issues raised are mostly common, all these appeals are being disposed