TaxTMI 
TaxTMI 
2025 (4) TMI 2137
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....ay Kumar, Sr. DR ORDER The Assessee has filed the instant Appeal against the Order of the Ld. Addl/JCIT(Appeal)-1, Jaipur dated 28.10.2024, relating to assessment year 2020-21. 2. At the time of hearing, ld. Counsel for the assessee submitted that Ld. CIT(A) made a substantial error, both factually and legally, by mis-interpreting the provisions of Section 36(va) read with Section 2(24)(x....