2002 (7) TMI 790 - AT - Income Tax

Extract:
.......ng to s. 40(a)(i) of the Act. This ground raised before us, therefore, cannot be said to be arising out of the order of the CIT(A) and, hence, we are unable to entertain the same. This ground is, accordingly, dismissed. 51. In the result, the appeals of the assessee are to be treated as partly allowed while the appeals of the Revenue are dismissed.