In the result, the appeal filed by assessee in ITA no
Bench: Shri.Vijay Pal Rao& Shri Ramit Kochar
Section 40(a)(ia) of the 1961 Act, disallowed the Rebate expenses and added the same to income of the assessee, vide assessment order dated 31.03.2016 passed by AO u/s 143(3) of the 1961 Act. A.Ys.2012-13 & 2013-14 18. The assessee company being aggrieved by assessment framed by AO, carried the matter further before