In the result, the appeal is partly allowed for statistical purposes
Bench: Shri Anadee Nath Misshra
disallowances made by CPC, Bangalore. Per contra, the Id. DR supported the orders passed by the lower authorities. 4. While dictating this order, we noticed the Id.CIT(A) has made a pertinent observation, which reads as follows: "4.8 It has also been brought to the notice of the undersigned that the same issue arose for consideration by the predecessor