https://www.taxtmi.com/caselaws?id=277904 The appeal filed by the assessee was partly allowed. The addition on account of undervaluation of closing stock was deleted, and the issue of disallowance under section 40(a)(ia) was remanded to the Assessing Officer for fresh consideration. en-us Fri, 23 Jul 2010 00:00:00 +0530 Fri, 28 Dec 2018 15:46:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277904 The appeal filed by the assessee was partly allowed. The addition on account of undervaluation of closing stock was deleted, and the issue of disallowance under section 40(a)(ia) was remanded to the Assessing Officer for fresh consideration. Case-Laws Income Tax Fri, 23 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277904