Appeals are partly allowed
Bench: Shri Amit Shukla () & Ms. Padmavathy S. ()
88E 7,08,99,317 8 Short grant of relief under section 90 4,67,30,903 9 Charging of interest under section 234B & 234D 10 (10.1 & 10.2) Provisions of section 115JB not applicable 11 General Revenue Ground No. Item of disallowance / addition Amount – Rs. 1 & 2 Depreciation on leased assets 43,43,25,891 2 Addition of non cash