2018 (4) TMI 1984

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..... 015 (2) TMI 331 - GUJARAT HIGH COURT ] question was rejected by an order. Addition made u/s 36(1)(iii) - ITAT deleted addition - HELD THAT:- Similar issue was considered by this Court in [ 2015 (1) TMI 1348 - GUJARAT HIGH COURT ]. Question was rejected. Disallowance u/s 35(2AB) - ITAT deleted addition - HELD THAT:- We notice that similar issue had come up before this Court in [ 2015 (1) TMI 1348 - .....

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..... iii) of the Act? [C] Whether the Appellate Tribunal has erred in law and on facts in deleting the addition of Rs.1,94,85,000/ made on account of disallowance u/s 35(2AB) of the Act? [D] Whether the Appellate Tribunal has erred in ignoring the discrepancies in reconciliation figures submitted by the assessee and erroneously concluding that Revenue had accepted the claim of the assessee? 3. Regardin .....

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