M/S. DEVICE DRIVEN (INDIA) PVT. LTD. vs. THE COMMISSIONER OF INCOME TAX
ITA/257/2014HC Kerala13 Oct 2020
Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE T.R.RAVI
Section 10ASection 10BSection 143(1)Section 195Section 40Section 9(1)(vii)
10A. The Assessing Officer is said to have allowed the
claim.
8. The questions of law arising in the appeal
are:
i)
Whether on the facts and in the circumstances of
the case the Appellate Tribunal was justified in
upholding the order of the Appellate
Commissioner, that the payments made by the
appellant to Shri Balaji Bal, attracts Sec.40
