Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble
184, 185, 186 & 187/VIZ/2025 M/s. NS Healthcare Services Private Limited 45. We proceed to adjudicate the issues ground wise. 46. Ground Nos. 1 and 5 are general in nature and needs no adjudication. 47. Ground Nos. 2 &3 are relating to payment of Rs.22,45,897/- wherein the Ld. CIT(A) has allowed relief to the assessee. On this issue