No disallowance u/s 40(a)(ia) for merely not filing Form 26A before AO if content of Form not disputed
January 12, 2020
Income Tax, ITAT
No disallowance u/s 40(a)(ia) for merely not filing Form 26A before Assessing Officer. Once content of Form-26A not disputed, assessee entitled to benefit ABCAUS Case Law Citation:ABCAUS 3220 (2020) (01) ITAT Important case law relied upon by the parties:New Alignment Vs ITO(2016)69 Taxmann.com 122(Kol)CIT Vs Ansal Land Mark …