https://www.taxtmi.com/caselaws?id=64055 The Tribunal upheld the disallowance of Rs. 18,17,680 as capital expenditure related to the convertible portion of debenture issue expenses and confirmed the disallowance of Rs. 2,42,177 under section 40A(3) for cash payments made against the Income-tax Act, dismissing the appeal. en-us Fri, 25 Oct 2002 00:00:00 +0530 Thu, 03 Feb 2011 14:35:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64055 The Tribunal upheld the disallowance of Rs. 18,17,680 as capital expenditure related to the convertible portion of debenture issue expenses and confirmed the disallowance of Rs. 2,42,177 under section 40A(3) for cash payments made against the Income-tax Act, dismissing the appeal. Case-Laws Income Tax Fri, 25 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64055