Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2011 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (7) TMI 1151 - AT - Income TaxExtract: .......s not been displaced by any argument by the ld. DR. In absence thereof, it is held that the provision contained in section 195 and consequently section 40(a)(ia) is not applicable to the facts of this case. Accordingly, the disallowance is deleted. 5. In the result, the appeal is allowed. This order was pronounced in the open court on 8 July, 2011.
|