In the result, both appeals of the assessee are dismissed as withdrawn
Bench: Shri Kul Bharat
221,222 and 231/Jbp/2015 by order dt 27-04-2018 ITA Nos.73 & 78/LKW/2023 Page 2 of 4 assessee held interest payments as fair and allowable to the extent of 18%. G. 5 The CIT (Appeals) was also not justified in deciding the appeal without examining the issues. G. 6 The appellant craves for leave to amend, add to or omit