Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
section 40(a)(ia) are not attracted. Similar type of disallowance has already been deleted by me in the assessment years 2007-08, 2008-09 & 2009- 10. Thus, this ground of appeal of the appellant is allowed." I.T.A. No. 790/Asr/2017 12 & Others appeals The Hon'ble ITAT, Amritsar vide its order No.ITA No. 294 (Asr.)/2013