Bench: Sh. G.D.Agrawal, Hon’Ble & Sh. Mahavir Singhvs Shree Gannayak Builders & Developers, Ito, Ward–1(5), Room No.502, Plot No.2, Near Global India International School, 5Th Floor, Mecl Bldg., Kalmana Basti, Nagpur–440008. Seminary Hills, Pan–Abrfs9402L Nagpur–440006. (Appellant) (Respondent) Appellant By Sh. R.K.Baral, Sr.Dr Respondent By Sh. Manoj Moryani, Adv. Date Of Hearing 07.03.2018 Date Of Pronouncement 07.03.2018

disallowance required to be made under Section (3). In our opinion, the direction of the CIT (A) is fully justified. We therefore, do not find any justification to interfere with the same. The order of learned CIT(A) is sustained. 5. In the case of Ajay Aggrawa1 projects Pvt. Ltd. also, the facts and the order