In the result, all the appeals filed by the captioned assessees are allowed in terms of our aforesaid observations
Bench: Shri Ravish Sood & Shri Arun Khodpia
disallowance of the aforesaid claim of deduction so raised by the assessee. 21. Aggrieved, the assessee has assailed before us the order passed by the Pr. CIT u/s. 263 of the Act, dated 18.10.2024. 22. We have heard the Ld. Authorized Representatives of both the parties, perused the orders of the lower authorities and the material available on record