2017 (6) TMI 1245

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....ER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. These appeals arise out of a common judgment of the Income Tax Appellate Tribunal dated 6.10.2016. Following questions are raised for our consideration. "[A] Whether the Appellate Tribunal is right in law and on facts in deleting the disallowance of Rs. 1,11,73,780/- made under Section 40 (a) (ia) of the Income Tax Act, 1961? [B] Whether the A....