Income Tax Act Section 40(a)(ia): Training Costs for Pilots and Aviation Staff Not "Service Make Available," Affects Disallowance Applicability.

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....Disallowance u/s 40(a)(ia) - The training was given to the pilots and other staff as per the requirement of the DGCA Rules – thus, it was only a part of the eligibility of the pilots and other staff for working in the industry of aviation and such training would not fall under the term "service make available" - AT....