2011 (1) TMI 1451

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....dent by: Shri P.B. Sekaran O R D E R PER HARI OM MARATHA, JUDICIAL MEMBER: This appeal of the assessee is directed against the order of learned Commissioner of Income Tax (Appeals)-IX, Chennai, dated 5.7.2010 and pertains to assessment year 2007-08. 2. The assessee, in this case, is a firm which is doing embroidery work using computerized machines. The assessee-firm filed its return of....

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....out not deducted.   As per provisions of section 40(a)(ia) not allowable. Rs. 15,24,800   Rs. 22,24,810   3. Against these additions, the assessee filed appeal before the CIT(Appeals) who also dismissed the grounds raised before him. 4. We have heard rival submissions and have carefully perused the entire records available before us. The above disallowances a....