INCOME TAX ACT, 1961

Section 40A(9)

Business disallowance under section 40(A)(9) - Reimbursement of expenses made by assessee to an institute for running of a school - -

Assessee claimed deduction of reimbursement of expenses made by assessee to an institute for running of a school at Mankahari, Satna. AO denied deduction in view of section 40(A)(9).Held: Reimbursement of expenditure by assessee to an institution established for running a school at Mankahari, Satna was not hit by section 40A(9).