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2014 (3) TMI 184 - GUJARAT HIGH COURTDeletion made u/s 40A(3) of the Act - Whether the Tribunal has erred in upholding the decision of the CIT(A) for deleting the addition made u/s 40A(3) of the Act being payment made in contravention with the provisions of sec.40A(3) of the Act – Held that:- In strict sense the question of disallowance under section 40A(3) of the Act was not an issue before the Court earlier case of the assessee – but, from the portion of the order, it can be seen that the Court did advert to such an issue in the context of the findings of the CIT (Appeals) as well as the Tribunal and approved the same - if such issue was arising in the assessment year 2005-06, the question is, why did the Revenue not raise such a question before the High Court - and can in the present case the revenue can raise such a question – the appeal of the Revenue cannot be entertained – thus, the view of the CIT (Appeals) and the Tribunal is upheld - that the payments were not expended by the assessee and that therefore would not come within the meaning of expenditure be it based on section 40(a)(ia) or section 40A(3) of the Act – Decided against Revenue.
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