https://www.taxtmi.com/caselaws?id=441541 The HC upheld ITAT's decision to delete the disallowance under Section 40(a)(ia) of the I.T. Act, as the assessment was concluded and unabated, with no incriminating material found during the search. The appeal was dismissed, confirming that no substantial question of law was involved, aligning with precedents like CIT Vs. Kabul Chawla. en-us Wed, 02 Aug 2023 00:00:00 +0530 Fri, 01 Mar 2024 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441541 The HC upheld ITAT's decision to delete the disallowance under Section 40(a)(ia) of the I.T. Act, as the assessment was concluded and unabated, with no incriminating material found during the search. The appeal was dismissed, confirming that no substantial question of law was involved, aligning with precedents like CIT Vs. Kabul Chawla. Case-Laws Income Tax Wed, 02 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441541