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1 result for “disallowance”+ Section 6clear

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Key Topics

Section 35D3

M/S.SHASUN CHEMICALS AND DRUGS LTD. vs. COMMISSIONER OF INCOME TAX, CHENNAI

The appeals are allowed

C.A. No.-009611-009611 - 2016Supreme Court16 Sept 2016
Section 35D

6 9. Thereafter the Assessing Officer has taken a different stand for the Assessment Years 1997-98 to 2004-05 with respect to the claim of share issue expenditure under Section 35D of the Act and has disallowed