https://www.taxtmi.com/caselaws?id=238767 The High Court ruled in favor of the Revenue, setting aside the orders of the Commissioner of Income-tax (Appeals) and the Tribunal. The court found that the additional evidence was not legally admitted, the claim of submission of Forms Nos. 15-I and 15J was unsupported, and the deletion of disallowance under section 40(a)(ia) was contrary to the law. As a result, the disallowance was reinstated, and the appeal by the Revenue succeeded. en-us Mon, 25 Mar 2013 00:00:00 +0530 Thu, 31 Oct 2013 08:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238767 The High Court ruled in favor of the Revenue, setting aside the orders of the Commissioner of Income-tax (Appeals) and the Tribunal. The court found that the additional evidence was not legally admitted, the claim of submission of Forms Nos. 15-I and 15J was unsupported, and the deletion of disallowance under section 40(a)(ia) was contrary to the law. As a result, the disallowance was reinstated, and the appeal by the Revenue succeeded. Case-Laws Income Tax Mon, 25 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238767