ITAT directs AO to delete Section 40(a)(ia) disallowance in Tata Sky case

Tata Sky Limited Vs ACIT (ITAT Mumbai) By virtue of this Miscellaneous Application, the assessee on a limited aspect seeks to recall the order of this Tribunal on one particular issue alone with regard to upholding the disallowance made u/s.40(a)(ia) of the Act on year end provision for expenses on the ground that while rendering the decision, this Tribunal had not followed the decision rendered by this Tribunal in the case of Mahindra and Mahindra Ltd., in ITA No.7382/Mum/2017 dated 19/06/2020 for the very same issue which was decided in favour of the assessee. It was pointed out by the ld. S...