Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
disallowed even prior to 2018. Relevanit extract of the order is as under: 8 Hinganghat Nagri Sahakari Pat Sanstha ITA no.569/Nag./2024 The Hon'ble Bombay High Court in the case of EBR Enterprises Vs. Union of India 415 ITR 139 (Bombay), dated 4th June, 2019 has held as under: Quote, 5. As per this provision, where the assessee fails