Sec. 40(a)(ia) of the Income-tax Act, 1961 — Business disallowance — High Court dismissed the tax appeal of the revenue holding that “ the 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)”. SLP of the revenue granted and Tagged the matter along with Civil Appeal No. 7326 of 2016. - PR. CIT V/s NOIDA SOFTWARE TECHNOLOGY PARK LTD. - [2020] 269 TAXMAN 010 (SC)