2016 (10) TMI 1370

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..... Aman Parti Adv. & Rajiv Sharma. For the Respondent : Sh. Sushil Kumar, CIT DR. ORDER Per J. Sudhakar Reddy, AM All these appeals are filed by the assessee are directed against the separate orders of CIT(A), Patiala dated 30.09.2014. 2. The sole issue that comes up for adjudication is whether the Ld. CIT(A) was right in rejecting the claim of the assessee for exemption u/s 10(23C) (iiiab) ....