In the result, the appeal of the Revenue is dismissed
Bench: SATBEER SINGH GODARA, JUDICIAL MEMBER, AND DR.DIPAK P. RIPOTE (Accountant Member)
1 )(vii) and not hit by Section 36(l)(via) at all. 47. Detailed arguments on the allowability of the claim has been made by the assessee before the AO and the CIT(A). The order clearly notes the interpretation advanced by the assessee. No factual inaccuracies have been pointed out the lower authorities. It is mere case