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1995 (4) TMI 128 - ITAT PUNE
Extract:
.......ty. The case does not fall within the ambit of rule 6DD(j) read with the CBDT circular and, therefore, the two revenue authorities were justified in making and sustaining the disallowance under section 40A(3). This issue shall, therefore, stand decided against the assessee. 9. to 12. These paras are not reproduced here as they involve minor issues.