TMI Blog2020 (5) TMI 745X X X X Extracts X X X X X X X X Extracts X X X X ..... CIT (DR). ORDER PER A. K. GARODIA, ACCOUNTANT MEMBER This appeal is filed by the revenue and it is directed against the Order of CIT (A)-9 Bengaluru dated 30.03.2019. 2. The revenue has raised as many as 7 grounds and as per Grounds No. 1 to 3, the grievance of the revenue is about deletion of the addition of Rs. 195,88,089/- in respect of interest on FDs. But as per Ground No.&nbs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dgment is not applicable in the present case because of any difference in facts or for any other reason or whether this judgment is reversed by Hon'ble apex court by now. In reply, learned DR of the revenue could not point out about stay of operation or reversal of this judgment of Hon'ble Karnataka High Court rendered in the case of CIT vs. Karnataka State Agricultural Produce Processing and Expo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... up of the expenses of Rs. 46,63,097/- claimed by the assessee and a categorical finding is given by him that only one item of expenses of Rs. 271,598/- for Belaku Yojana Scheme is in respect of a scheme for which grant is received by the assessee and he has disallowed this amount and in respect of the balance amount allowed by him, he has given a categorical finding that these are busin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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