https://www.taxtmi.com/caselaws?id=311970 The HC dismissed the Revenue's appeal challenging the Income Tax Appellate Tribunal's decision to delete a disallowance under section 40(a)(ia) of the Income Tax Act for the Assessment Year 2010-11. The HC found no substantial question of law, as the issue had been previously addressed in a similar case for the Assessment Year 2009-10, which was dismissed by a Division Bench in 2017. The court emphasized the importance of legal precedent and consistency, leading to the dismissal of the appeal with no costs. en-us Wed, 13 Jun 2018 00:00:00 +0530 Wed, 24 Jan 2024 19:04:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311970 The HC dismissed the Revenue's appeal challenging the Income Tax Appellate Tribunal's decision to delete a disallowance under section 40(a)(ia) of the Income Tax Act for the Assessment Year 2010-11. The HC found no substantial question of law, as the issue had been previously addressed in a similar case for the Assessment Year 2009-10, which was dismissed by a Division Bench in 2017. The court emphasized the importance of legal precedent and consistency, leading to the dismissal of the appeal with no costs. Case-Laws Income Tax Wed, 13 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311970