In the result, the ground No
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
194J of the Act and therefore the disallowance made by him is incorrect. Similar type of disallowance has been deleted by your predecessor in the assessment years 2006-07, 2007-08, 2008-09, 2009-10,2010-11 & 2011-12 on I.T.A. No. 790/Asr/2017 11 & Others appeals merits. The Hon'ble IT AT, Amritsar Bench has upheld this decision that