RAJESH KUMAR GUPTA vs. INCOME TAX OFFICER,JAMMU
ITA/20/2014HC J&K02 Apr 2026
Bench: HON'BLE THE CHIEF JUSTICE,HON'BLE MR. JUSTICE RAJNESH OSWAL
Section 260Section 40
2.
In terms of order dated 15.01.2013, CIT (A) Jammu confirmed the
disallowance of expenditure in light of Section 40(a) (ia) of the Income
