30 results for “disallowance”+ Section 139(9)clear
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In the result, the appeal of the assessee is allowed for statistical
Bench: : Shri Ramit Kochar & Shri Sudhir Kumarassessment Year: 2023-24
9. That in support of our above contentions above, we would like to rely upon the following decisions of the coordinated Benches of ITAT:- * Vinod Kumar Lakshmipati Vs CIT(NFAC) Delhi - 145 taxmann.com 235 - ITAT Bangalore - It was held that:- Section 90, read with section 90A, of the Income-tax Act, 1961 and ride 128 of the Income-tax Rules