DCIT, DEHRADUN vs. M/S INSTITUTE OF CLINICAL RESEARCH (INDIA) SOCIETY,, DEHRADUN
In the result, the appeal filed by the assessee in ITA No
ITA 3927/DEL/2012[2008-09]Status: DisposedITAT Dehradun15 Jan 2025AY 2008-09
Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra
For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri A.S. Rana, Sr. DR
Section 11Section 13Section 36(1)(iii)Section 40A(2)Section 40A(2)(b)Section 68
7. Ground No. 2 pertains to the deletion of disallowance u/s 40A(2) of
the Act.
8. Briefs facts relating to this issue are that during the course of
assessment proceedings, the Assessing Officer noticed that the assessee
has made payment of Rs. 21,22,99,500/- to ICRI Research P Ltd, a party
covered u/s 40A(2)(b
