In the result, the revenue appeals in ITA Nos
Bench: Dr. Mitha Lal Meena, Hon'Ble & Anikesh Banerjee, Hon'Ble
7) of the act, the provisions of section 801A had been imported and it mandates the requirement of submission of the audit report as required under the Act. From the details submitted by the assessee it is stated by AO that the bifurcation of assets of the specified business cannot be ascertained. The main contention of the AO while disallowing