Disallowance u/s 40A(2) - the addition has been agreed to due to ...
Misunderstanding of Section 40A(2) Leads to Erroneous Disallowance; CBDT Circular Clarification Results in Deletion of Additions.
November 20, 2013
Case Laws Income Tax AT
Disallowance u/s 40A(2) - the addition has been agreed to due to misunderstanding/misconception of provisions of law and is against the clarification given by the CBDT vide Circular - additions deleted - AT
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