In the result these appeals by the assessee and revenue stand allowed for statistical purposes
Bench: Shri Shamim Yahya & Shri Ram Lal Negi..
d) Working charges(flat transfer fee) 2,96,100.00 e) Loan commitment charges 9,08,448.00 24,83,010.00 _______________________________ Total Rs. 14,62,54,397.00 Profit attributable to these receipts amounting Rs. 48,39,580.00 is 0 considered by the learned CIT(A) as not eligible for deduction uls 80P(2)(a)(i). 10) It is submitted that income