2021 (4) TMI 1269

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....AJITH SHETTY For the Appellant : Sri A.Shankar, Sr. Counsel for Sri Lava.M., Adv. For the Respondent : Sri K.V.Aravind, Adv. JUDGMENT 1. Heard Sri K.V.Aravind on the question of admission. 2. This appeal is admitted on the following substantial question of law.  "Whether the Tribunal is justified in confirming the disallowance made under the provisions of Section 40[a]....