Bench: Shri Kul Bharatshri Manish Boradaravali Trading Company, Vs Ito, 154, Near Bus Stand, Ward-1, Nagour Merta City, Nagaur, (Rajasthan) Rajasthan-341510 (Appellant) (Respondent) Pan No. Aabfa7735M Assessee By Shri Kishan Goyal, Ca Revenue By Shri S.M.Joshi, Jcit Dr Date Of Hearing 20/03/2023 Date Of 21/03/2023 Pronouncement

7. DISALLOWANC U/s 40 (a) (ia)... Rs. 64,177/- a. That Authorities below erred in law and in facts while applying section 40 (a) (ia) of the I T Act and disallowed Rs. 64,177/-. 3 | P a g e b. That provisions of Sections 40(a)(ia) of the I T Act is not applicable in the facts & circumstances