In the result, (i) the appeal of the assessee for AY 2009-10 is partly allowed and for AY 2020-21 is treated as allowed
Bench: Shri B.R. Baskaran (Am) & Shri Amit Shukla (Jm)
2)(ii) of the Act. However, before us, the assessee could not substantiate the above said legal contention. Accordingly, we reject this ground. (IV) DEPARTMENT’S APPEAL – ASSESSMENT YEAR : 2014-15:- 15. The grounds urged by the assessee give rise to following issues:- (a) Addition made u/s 40A(3) of the Act –Rs.25,48,011/- (b) Addition relating to unverified