Loan Syndication Charges Not Claimed as Business Income; No Disallowance u/s 40A(2)(a) Applicable.

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....Addition of capital expenditure claimed under the head “loan syndication charges” - Since the expenditure has not been claimed by the assessee while computing the income under the head “income from business”, therefore, no disallowance under section 40A(2)(a) can be made - AT....