THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. USHA MURUGAN
ITA/18/2017HC Kerala23 Jun 2021
Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
Section 143(2)Section 260A
disallowed under Section 40(a)(ia) of the Act. The
Assessing Officer further held that Section 194H is attracted to
I.T.A