https://www.taxtmi.com/caselaws?id=190303 The High Court dismissed the Revenue's appeal, ruling in favor of the Assessee regarding the disallowance of Lab Test Expense under Section 40(a)(ia) of the Income Tax Act. The Court emphasized the interpretation of the second proviso to Section 40(a)(ia), the confirmation of payment by the payee, and consistency with prior judgments like CIT v. Ansal Landmark Township (P.) Ltd. en-us Thu, 19 Nov 2015 00:00:00 +0530 Sat, 11 Feb 2017 10:37:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190303 The High Court dismissed the Revenue's appeal, ruling in favor of the Assessee regarding the disallowance of Lab Test Expense under Section 40(a)(ia) of the Income Tax Act. The Court emphasized the interpretation of the second proviso to Section 40(a)(ia), the confirmation of payment by the payee, and consistency with prior judgments like CIT v. Ansal Landmark Township (P.) Ltd. Case-Laws Income Tax Thu, 19 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190303