In the result, the revenue appeals in ITA Nos
Bench: Dr. Mitha Lal Meena, Hon'Ble & Anikesh Banerjee, Hon'Ble
10. The CIT(A) has extensively dealt with this issue in his order and considered the various contention raised by the AO and also the submissions made by the assessee during the appellate proceedings. The summary of his findings given in the order for A.Y. 2016-17 are reproduced as under: "The submissions of the appellant has been carefully perused