Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1983 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1983 (10) TMI 86 - ITAT BOMBAY-DExtract: .......ction 40A(5)(a) would not apply, in view of the fact that provision of clause (b)(i) would be applicable. In this view of the matter, the order of the Commissioner (Appeals) confirming the disallowance of Rs. 23,981 cannot be sustained. That order, therefore, is set aside. 14 and 15. These paras are not reproduced here as they involve minor issues.
|