2 results for “section 68”+ Section 199(2)clear
Sorted by relevance
In the result, the appeal of assessee is partly allowed for statistical purpose
Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]
68,043/-. The payments to these professionals especially individually do not exceed Rs. 30,000/- and since no payment has been made to legal & professional breaches Rs.30,000/- which is the threshold limit prescribed u/s. 194J of the Act, no disallowances u/s. 40(a)(ia) of the Act was warranted. According to us, since the assessee was not required