https://www.taxtmi.com/caselaws?id=216923 The Tribunal partially allowed the appeal, primarily concerning the disallowance under Section 40(a)(ia) of the Income Tax Act. It ruled that the provisions were not applicable in the case, leading to the deletion of the disallowance. Other issues raised by the appellant, including the disallowance of various expenses and the validity of assessment without serving notice under Section 143(2), were dismissed as they were not pursued during the appeal. en-us Tue, 31 Jul 2012 00:00:00 +0530 Mon, 24 Sep 2012 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216923 The Tribunal partially allowed the appeal, primarily concerning the disallowance under Section 40(a)(ia) of the Income Tax Act. It ruled that the provisions were not applicable in the case, leading to the deletion of the disallowance. Other issues raised by the appellant, including the disallowance of various expenses and the validity of assessment without serving notice under Section 143(2), were dismissed as they were not pursued during the appeal. Case-Laws Income Tax Tue, 31 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216923