Disallowance u/s 40(a)(ia) - The training was given to the ...
Income Tax
January 29, 2014
Disallowance u/s 40(a)(ia) - The training was given to the pilots and other staff as per the requirement of the DGCA Rules – thus, it was only a part of the eligibility of the pilots and other staff for working in the industry of aviation and such training would not fall under the term "service make available" - AT
View Source