In the result, the appeal of the assessee is partly allowed for statistical purpose
Bench: Shri Sanjay Gargshri Narendra Prasad Sinha
disallowed under the provisions of section 40(a)(ia) of the Act, therefore, no addition u/s. 201(1)/201(1A) of the Act was called for. 6. Per Contra Shri Ajay Uke, Ld. Sr. DR submitted that as per the provisions of section 194I