section 139. Therefore, considering the submissions made\nand after perusal of the documents submitted and taking into account the\nentire conspectus of this case and judicial pronouncement cited above, I\nsee no reason to uphold from the findings of the assessing officer\nregarding non allowance of deduction u/s 35AD. Hence, this ground of\nappeal is Allowed.\"\nThus, the Ld. NFAC/CIT