In the result, the revenue appeals in ITA Nos
Bench: Dr. Mitha Lal Meena, Hon'Ble & Anikesh Banerjee, Hon'Ble
4. In the 1st common issue, the revenue has challenged deletion of the addition made on account of disallowance of deduction claimed u/s 35AD r.w.s. 80-IA of the Income-tax Act, 1961. The Ld. CIT(DR) submitted that the deduction claimed under section 35AD, has been disallowed by the Id. AO in the reassessment proceedings