(Per : HONOURABLE MR.JUSTICE V. M. SAHAI) We have heard Mr. Varun K. Patel, learned counsel for the Revenue.
Admit. We formulate the substantial question of law as under:
1. "whether the appellate Tribunal is right in law and on facts in holding that since the tax deducted at source has been paid though in the subsequent year but before due date of filing of return of income, disallowance under Section 40(a)(ia) of the Act cannot be made?"
2. "Whether the appellate Tribunal is right in HC-NIC Page 1 of 2 Created On Wed Jun 22 02:18:09 IST 2016 TAXAP/244/2011 2/2 ORDER law and on facts in deleting disallowance of Rs. 2,10,945/- made out of travel expenses, telephone expenses and conveyance expenses?"
3. "Whether the appellate Tribunal is right in law and on facts in deleting disallowance of Rs. 6,98,484/- which was debited in the profit and loss account but which was expenditure of capital nature as certified by the Auditor of the assessee?"
Issue notice to the respondent. Paper book be submitted within three months.
[V.M. SAHAI, J.] [N.V. ANJARIA, J.] Hasan.
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