Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

4. The summarized and concise grounds of cross objections of the assessee are as follows: (i) Ground No.1. The ld. CIT(A) has erred in law and on facts in confirming the disallowance of Rs.1,54,200/-, by treating the same, as capital expenditure, not allowable under section 35D of the Act.[ This is ground No.2 of cross objection