Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
section 40(a)(ia) of the Act. 7.2. The ld. Counsel only relied on the order of CIT(A) in page-100, point n0-5 which is extracted as below. “Ground no. 5 is relating to disallowance of Rs.98441850/- made u/s 40(a)(ia) of the Income Tax Act, 1961 in respect of interest paid to Jammu Development Authority. I.T.A