In the result, the appeal filed by assessee in ITA no
Bench: Shri.Vijay Pal Rao& Shri Ramit Kochar
194H of the 1961 Act. The AO by invoking provisions of 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