Bench: S/Shri Chandra Poojari, Am & George George K., Jm
iv. disallowance of interest and other sums under section 40(a)(i), if any, if section 195 is violated. v. disallowance under section 40(a)(ia), after due examination (due care is to be taken not to disallow sums mentioned in section 194A(3)(viia). vi. examining whether contingency expense claimed is an allowable item. vii. Ensure that interest income