2019 (1) TMI 1518

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....SYAL, VP : These two appeals by the assessee 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 ....

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.... assessee claims that identical question of law is pending before High Court or Supreme Court. In the instant case the assessee wants to keep the matter alive till the decision of the Hon'ble High Court on the said issue. We, therefore, admit, in terms of sec. 158A(3), that the question of law arising in the instant appeal, is identical with the question of law stated to be pending before the ....