In the result, appeal of assessee is allowed
Bench: Shri R.S. Syal & Shri Vikas Awasthy
68,21,515/- u/s.32(1)(iia) of the Act. Both the sides are in agreement that the facts and circumstances of this ground for this year are similar to those of the preceding year. Following the view taken hereinabove, we approve the view of the ld. CIT(A) in rejecting the assessee’s claim. This ground fails. 12 ITA No.1723/PUN/2014