17 results for “condonation of delay”+ Section 154(7)clear
Sorted by relevance
Key Topics
In the result, both appeals filed by the assessee are allowed for statistical purposes
Bench: : Shri S. Rifaur Rahman
7. That the Ld. CIT(A) erred in sustaining the addition under section 143(1) by treating voluntary contributions as income under section 11(1)(d), whereas the appellant never claimed exemption under section 11 but under section 10(23C)(iiiad). 8. That in view of the facts and circumstances of the case and the settled law, the order passed