No Section 40(a)(ia) disallowance if recipient included receipts in his return of income

ITO Vs Senthil Enterprises (ITAT Chennai)

Ld. counsel for the assessee only argued that in view of proviso added by way of amendment in section 40(a)(ia) of the Act, and insertion of second proviso which provides that in case the recipient has included the receipts in their income, no disallowance u/s.40(a)(ia) of the Act will be applicable. At this point, the ld. Senior DR stated that the assessee has not filed any evidence that the recipient has included the receipts in their income. The matter can be referred back to the

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