https://www.taxtmi.com/caselaws?id=221358 The court upheld the decisions of the lower authorities regarding the interpretation of Section 40A(2)(b) of the Income Tax Act, 1961 and the validity of the deletion of an addition related to a debit note issued by a supplier. It was found that the transaction was genuine and not excessive or unreasonable, leading to the dismissal of the appeal as no substantial legal question arose for consideration. en-us Thu, 14 Feb 2013 00:00:00 +0530 Sat, 02 Mar 2013 16:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221358 The court upheld the decisions of the lower authorities regarding the interpretation of Section 40A(2)(b) of the Income Tax Act, 1961 and the validity of the deletion of an addition related to a debit note issued by a supplier. It was found that the transaction was genuine and not excessive or unreasonable, leading to the dismissal of the appeal as no substantial legal question arose for consideration. Case-Laws Income Tax Thu, 14 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221358