Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita No.1381/Pun/2003 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Year : 1998-09 वष"
Gains of Business or Profession”. Referring to the provisions of section 35ABA of the Act, Ld. AR further submitted that wherever the legislature intended the payment by transfer of money, it has provided so, i.e. ‘actually paid’ and, in absence of such specific language the provisions of section 35AB of the Act cannot be interpreted against the assessee. Applying