disallowed by the Ld. AO. The Ld. AO rightly invoked the provisions of Section 40(a)(ia) of the Act. Therefore, on the given facts as also in law, the ground of appeal fails.” 10 Before the Income Tax Appellate Tribunal, Jodhpur Bench 7. Aggrieved again, the appellant approached the Income Tax Appellate Tribunal, Jodhpur Bench7 in further appeal, being