2025 (1) TMI 42

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.... Mr. Vaibhav Kulkarni, Adv., Mr. Aniket Deepak Agrawal, AOR And Mr. Akash Shukla, Adv. For the Respondent(s) : Mr. K M Natraj, A.S.G., Mr. Raj Bahadur Yadav, AOR, Ms. Gargi Khanna, Adv., Mr. Kanu Agarwal, Adv., Mr. H R Rao, Adv., Mr. Akshay Amritanshu, Adv., Mrs. Rekha Pandey, Adv. And Mr. Annirudh Sharma II, Adv. ORDER 1. Heard learned counsel appearing for the appellant. 2. The findi....

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.... apply. 5. We concur with the view taken by the High Court that apart from resolution of the Board, no other material was placed on record in support of the claim for deduction. Accordingly, we decline to interfere with the impugned judgment. However, we make it clear that the view taken by the High Court in the impugned judgment will remain confined to the Assessment Years 1990-1991, 1991-1992....