Held, dismissing the appeal of the Revenue  that there was a finding by the Tribunal, that no issue was raised by the Commissioner in respect of particulars of payment made to persons specified under section 40A(2)(b) of the Act and even the show-cause notice was silent about that. The assessment order could not be set aside on the ground that payments made to persons specified under section 40A(2)(b) of the Act of Rs. 7,00,22,680 had been erroneously allowed in the assessment order. (AY. 2009-10)