JUDGMENT :

RAJIV SHAKDHER, J.

Table of Contents

Background facts: -.......................................................................................................... 2

ITA 213/2020 ..................................................................................................................... 3

ITA 214/2020 .................................................................................................................... 5

ITA 215/2020 .................................................................................................................... 7

Submissions on behalf of the appellant/assessee: -............................................................. 8

Submissions advanced on behalf of the revenue: -........................................................... 10

Analysis and reasons: - .................................................................................................... 10

Deduction claimed under Section 35DD: - ..................................................................... 11

Disallowance under Section 14A of the Act: - ...................