ITAT directs to produce CA certificate in prescribed Form 26 to re-adjudicate disallowance made u/s.40(a)(ia) of Income Tax Act [Read Order]

ITAT directs to produce CA certificate in prescribed Form 26 - re-adjudicate disallowance - Income Tax Act - TAXSCAN

The Income Tax Appellate Tribunal (ITAT), Raipur bench, directed the assessee, Sandeep Surendran Nair, a mechanical contractor in the cement industry, to produce a Chartered Accountant certificate in prescribed Form 26 for the re-adjudication of the disallowance made under Section 40(a)(ia) of the Income Tax Act, 1961. Sandeep Surendran Nair filed his income tax return…

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