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Section 40(a)(i) Disallowance Cannot Be Decided Before Section 201 Appeal: ITAT Mumbai

27 Aug 2026 · 27 Aug 2026By CA Vijayakumar Shetty

Mumbai ITAT remands ₹2.36 crore Section 40(a)(i) disallowance to CIT(A) pending appeal on Sections 201(1), 201(1A) and 195. The post Section 40(a)(i) Disallowance Cannot Be Decided Before Section 201 Appeal: ITAT Mumbai appeared first on TaxGuru .

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