Shanti Prime Publication Pvt. Ltd.
Section 40(a)(ia) of the Income-tax Act, 1961—Business disallowance—Issue regarding disallowance made under section 40(a)(ia) is covered against the Revenue vide decision of this court in Ansal Land Mark Township (P.) Ltd v. CIT [2015] 234 Taxman 825/377 ITR 635 (Delhi) - PR. CIT V/s NOIDA SOFTWARE TECHNOLOGY PARK LTD. - [2018] 7 ITCD Online 113 (DEL)