INDORE SAHAKARI DUGDH SANGH MARYADIT,DAIRY COMPOUND, MANGLIA vs. COMMISSIONER OF INCOME-TAX (APPEALS), NFAC, INCOME TAX DEPARTMENT, DELHI

In the result, the appeals of the assessee are allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

234D. 4. The Appellant Craves leave to add, alter, amend any or all the Grounds of Appeal on or before the date of Hearing.” 2. Solitary common issue arises in these two appeals of the assesse is whether in the facts and circumstances of the case the CIT(A) is justified in upholding the disallowance of deduction claimed