COMMISSIONER OF INCOME vs. SHRI G BALRAJ, PWD

In the result, question No

Bench: S.N.SATYANARAYANA,JAYANT PATEL

section 40A(3) cannot apply. He also drew our attention to the decision of the Hon’ble jurisdictional High Court in the case of CIT Vs. Balaji Engineering and Construction Works 323 ITR 351[Kar], where the finding of the Tribunal was upheld. 8. The learned Departmental Representative, on the other hand, submitted that the assessee ought to have considered

THE COMMISSIONER OF INCOME-TAX, vs. M/S CORPORATION BANK

In the result, the third substantial question of law is also answered

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD