TMI Blog2019 (8) TMI 1347X X X X Extracts X X X X X X X X Extracts X X X X ..... roposed by the Revenue are concerned, the same are no longer res integra in view of the decision of this Court in the case of Principal Commissioner of Income Tax vs. M/s. Gujarat Narmada Valley Fertilizer and Chemicals Ltd. [ 2019 (4) TMI 1723 - GUJARAT HIGH COURT] Disallowance u/s 37(1) in respect of expenses being contribution / donation to educational institutions, trust, local bodies - H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Appellate Tribunal, Surat Bench, Surat dated 27.09.2018 in the ITA No.1556/Ahd/2015 for the Assessment Year 2011-12. 2. The Revenue has proposed the following substantial questions of law for the consideration of this Court : ( a) Whether in the facts and in circumstances of the case, the learned ITAT has erred in law and on facts in upholding the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ering the nature of services rendered by the dealers to the assessee Company, the Assessing Officer had correctly made disallowance u/s. 40(a)(ia) of the Act by invoking the provision of Explanation (i) to section 194H of the Act? 3. So far as the questions Nos.1 and 3 as proposed by the Revenue are concerned, the same are no longer res integra in view of the decision of this Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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