In the result, the appeal of the assessee is partly allowed for statistical purposes
Bench: Shri D. Karunakara Rao, Am आयकरअपीलसं. / Ita No.2837/Pun/2017 "नधा"रणवष"/ Assessment Year : 2012-13 Anjali Pushkar Hingane, Prop. M/S Areen Petroleum Services, Saikheda Phata, At Post Chandori, Taluka- Niphad, Dist. Nashik. अपीलाथ"/Appellant Pan : Abiph8603F …. Vs. Ito, Ward- 1(3), …. ""यथ"/ Respondent Nashik.
iii)(a) and thus, the disallowance was not justified. 2] The learned CIT(A) further erred in enhancing the above disallowance u/s 40(a)(ia) in respect of interest paid to M/s. The Sanjivani Gramin Biger Sheti Patsanstha by Rs.3,21,500/- and thus, making the total disallowance u/s 40(a)(ia) of Rs.9,01,608/- without appreciating that