In the result, all the appeals of the revenue are dismissed and the appeal filed by the assessee is partly allowed for statistical purposes
Bench: Shri Pradip Kumar Choubey&Shri Sanjay Awasthi]
68,57,615/- on account of ICDS adjustment. iii) Addition of Rs. 26,23,800/- disallowance u/s 14A of the Act. iv) Addition of Rs. 3,24,18,037/- u/s 35(2)(ab) of the Act. v) Addition of Rs. 1,10,55,000/- deduction u/s Chapter VIA i.e. 80G vi) Addition of Rs. 2,01,35,978/- by declining