2013 (8) TMI 1123

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....J.M. : These two appeals by the revenue for A.Ys. 2008-09 and 2009-10 are directed against the common order of ld. CIT(A), Central, Jaipur dated 12/01/2013. 2. The only issue involved in these appeals is as to whether the additions of ₹ 16,04,482/- in A.Y. 2008-09 and ₹ 15,21,517/- in A.Y. 2009-10 made by the A.O. by invoking provisions of section 40A(3) of the Act is justified in vi....