2017 (8) TMI 1423

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Income Tax
Mr. Akil Kureshi And Mr. Biren Vaishnav JJ. For the Appellant(s) : Mrs Mauna M Bhatt, Advocate For the Opponent(s) : Mr. Jaimin R Dave, Advocate ORAL ORDER (PER : HONOURABLE .....

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..... urce was deposited, however same was belated. The Tribunal also held that the explanation to section 40(a)(ia) added on 1.4.2005 as held by this Court in case of CIT v. Omprakash R. Chaudhary reported .....

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