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2010 (3) TMI 1170 - ITAT BANGALOREExtract: .......ied in invoking the provisions of s.40A(3) to this extent. 10.3.4. In a nut-shell, the assessee gets relief of ₹ 14982/- and the balance of ₹ 15618/- is sustained. 11. In the result, the assessee’s appeals for the assessment years 2004-05 and 2005-06 are partly allowed. Pronounced in the open court on this 19th day of March, 2010.
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