In the result, appeal stands dismissed
Bench: S.SUJATHA,RAVI V HOSMANI
35D of the Act on the aforesaid two claims. The CIT in exercise of his powers under Section 263 of the Act exercised the revisional powers on the ground that allowing the aforesaid two claims made by the assessee was erroneous and prejudicial to the interest of the Revenue and held that no evidence was placed to support