TMI Blog2015 (12) TMI 1869X X X X Extracts X X X X X X X X Extracts X X X X ..... Pal, Adv. ORDER The Court : We have heard Md. Nizumuddin, learned Counsel for the appellant as well as Ms. Nilanjana Banerjee Pal, learned Counsel led by Mr. J.P. Khaitan for the respondent. The respondent has submitted its income tax return and was assessed accordingly by the assessing authority disallowing the allowance under Section 40A(9) of the Income Tax Act. The said order was assailed b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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