https://www.taxtmi.com/caselaws?id=298303 The Tribunal confirmed the AO's disallowance of Rs. 45,05,867 for extraction/rescreening charges, finding the expenses inflated. The Tribunal upheld the deletion of Rs. 9,76,185 disallowance under section 40(a)(ia), considering it redundant due to prior disallowance. The appeals were dismissed, with the Tribunal partially allowing the revenue's appeal on the disallowance issue. en-us Fri, 27 Jun 2014 00:00:00 +0530 Tue, 26 Oct 2021 08:57:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=298303 The Tribunal confirmed the AO's disallowance of Rs. 45,05,867 for extraction/rescreening charges, finding the expenses inflated. The Tribunal upheld the deletion of Rs. 9,76,185 disallowance under section 40(a)(ia), considering it redundant due to prior disallowance. The appeals were dismissed, with the Tribunal partially allowing the revenue's appeal on the disallowance issue. Case-Laws Income Tax Fri, 27 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298303