1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY+ NAGPUR BENCH : NAGPUR Income Tax Appeal No.5 of 2011 [The Commissioner of Income Tax [Central], Nagpur Vs. M/s. Nandlal Enterprises Ltd.] Office Notes, Office Memoranda of Coram, appearances, Court's orders Court's or Judge's orders or directions and Registrar's orders. Mr. Anand Parchure, Adv., for the appellant. ----- CORAM : B.P. DHARMADHIKARI AND A.P. BHANGALE, JJ. DATE : 02nd September, 2011. Heard. Perused the order of Income Tax Appellate Tribunal. The reasons given by Income Tax Appellate Tribunal in para 4 of its order are factually not shown to be incorrect. We are, therefore, satisfied that no dis-allowance under Section 40 (a) (ia) was called for. We do not see any Substantial Question of Law arising in the matter. Appeal is dismissed. Judge Judge 2 |Hedau|