Held that the payment was not in dispute and the payments were made after deducting tax at source hence ad-hoc disallowance is not justified. Order of CIT(A) is affirmed. (AY. 2011-12)
ACIT v. A. Lallubhai & Brother (2023) 108 ITR 662 (Trib)
S. 37(1) : Business expenditure-Grading and certification expenses-Payments were made after deducting tax at source-Ad-hoc disallowance is not justified.