https://www.taxtmi.com/caselaws?id=375730 The Tribunal partly allowed the appeal by upholding the disallowance under section 40(a)(ia) to the extent of Rs. 7,82,503/- and directing the deletion of the addition of Rs. 19,50,000/- for the year under consideration. The issue of refund of tax paid twice in relation to the addition of Rs. 19,50,000/- became irrelevant following the deletion of the addition. The Tribunal's decision focused on specific grounds of appeal, resulting in the partial success of the assessee's challenge against the additions and disallowances. en-us Tue, 05 Feb 2019 00:00:00 +0530 Mon, 25 Feb 2019 05:25:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375730 The Tribunal partly allowed the appeal by upholding the disallowance under section 40(a)(ia) to the extent of Rs. 7,82,503/- and directing the deletion of the addition of Rs. 19,50,000/- for the year under consideration. The issue of refund of tax paid twice in relation to the addition of Rs. 19,50,000/- became irrelevant following the deletion of the addition. The Tribunal's decision focused on specific grounds of appeal, resulting in the partial success of the assessee's challenge against the additions and disallowances. Case-Laws Income Tax Tue, 05 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375730