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2023 (8) TMI 1577

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...., Sr. DR ORDER PER DR. B. R. R. KUMAR, ACCOUNTANT MEMBER: The present appeal has been filed by the assessee against the order of ld. CIT(A)-22, new Delhi dated 27.06.2018. 2. The assessee has raised the following grounds of appeal: "1. The Ld. CIT(A) has erred both in law and in facts in upholding the Ad-Hoc addition of Rs. 31,80,000/- made to the returned loss on account of d....