Section 40(a)(ia) of the Income Tax Act, 1961 — Business Disallowance — AO is directed to restrict the disallowance to the extent of 30percent only taking into account the actual claim of the assessee in its P&L a/c as amendment brought to section 40(a)(ia) by Finance Act,2014 whereby the disallowance is to be restricted to 30percent of the amount of Expenditure claimed had retrospective operation — Om Sri Nilamadhan Buikders P. Ltd. [2020] 203 TTJ (Cuttack) 229