Case Law Details
Case Name : Jagdamba Rollers Flour Mills Ltd. Vs ACIT (ITAT Nagpur)
Related Assessment Year :
Courts :
All ITAT ITAT Nagpur
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RELEVANT PARAGRAPHS:
7. After going through the orders of the learned Members as well as the orders of the lower authorities, I am of the view that no dis allowance was required to be made for the reasons given hereafter. The question for consideration is whether on facts of the case, the dis allowance was justified in view of the specific provisions of section 40A(2)(a) of the Act. It would be appropriate to reproduce the relevant portion of the said provision
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