https://www.taxtmi.com/caselaws?id=241396 The Tribunal upheld the CIT(A)'s decisions on both issues, confirming that payments were not subject to disallowance under section 40(a)(ia) and were allowable as business expenditure under section 37(1) of the Income Tax Act, 1961. The Revenue's appeal was dismissed, affirming the decisions made by the CIT(A) in both matters. en-us Thu, 14 Mar 2013 00:00:00 +0530 Mon, 23 Dec 2013 10:05:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241396 The Tribunal upheld the CIT(A)'s decisions on both issues, confirming that payments were not subject to disallowance under section 40(a)(ia) and were allowable as business expenditure under section 37(1) of the Income Tax Act, 1961. The Revenue's appeal was dismissed, affirming the decisions made by the CIT(A) in both matters. Case-Laws Income Tax Thu, 14 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241396