Bench: Shri M. Balaganesh, Am & Shri S. S. Viswanethra Ravi, Jm]
68 of the Act. In response to this, the ld AR reiterated the submissions made before the ld CITA and took us to the relevant pages of the paper book filed before us. 7. We have heard the rival submissions and perused the materials available on record including the various paper books filed by the assessee comprising the entire details