2019 (1) TMI 1518

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....ssee relating to assessment years 2012- 13 and 2013-14 involve common issue. These are, therefore, clubbed for disposal by this consolidated order for the sake of convenience. 2. The only ground raised by the assessee in these appeals is against restricting the deduction u/s. 36(1)(viia) to the extent of provision in the books of account. 3. At the outset, Ld. AR submitted that similar issue has....