Matrix Clothing Private ... vs Acit, Circle-18, Delhi on 6 March, 2026
41. This being so and by placing heavy reliance on the judgment of
Hon'ble Supreme Court in the case of Radha Swomi Stasang Vs.
CIT reported in 193 ITR 321 (SC), we delete the disallowance made
of INR 42,16,800/- and restore the corresponding deduction u/s 80-
Page | 39
ITA No.5968/Del/2024
IA of the Act at INR 21,84,942/-. Accordingly, Ground of appeal No.5
raised by the assessee is allowed.