2020 (9) TMI 1136

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..... M. CHHAYA ) 1. Heard Mr. Manish Bhatt, learned Senior Counsel assisted by Mrs. Mauna M. Bhatt, learned counsel for the Appellant - Revenue through Video Conferencing. 2. By this appeal under section 260-a of the income tax act, 1961 (hereinafter referred to as "the act" for short), the appellant has challenged the impugned judgment and order dated 04.12.2019 passed by the learned tribunal in I....

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....ndhi & Co., Advocates. 4. Being aggrieved by the said order of reassessment, the respondent - assessee preferred an appeal before the CIT (A). The CIT (A) considered the submissions made by the respondent assessee and also considered the fact that, the professional fees paid to the said learned Solicitor. The CIT (A) after appreciating the provisions of Section 40 (A)(3) of the Act, as amended by....

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....he following substantial questions of law in this appeal : (i) Whether the Appellate Tribunal has erred in law and on facts in confirming the decision of CIT (A) deleting the disallowance of Rs. 4,35,000/- made under Section 40A(3) of the Act ? (ii) Whether the Appellate Tribunal has erred in law and on facts in holding that the payments were covered by Rule 6DD(b) although the payments were m....