5 results for “disallowance”+ Section 193clear
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In the result, both the appeals of the assessee are allowed
Bench: Shri M. Balaganesh & Shri Sunil Kumar Singh(Through Virtual Hearing)
193 and 228 of Indian Penal Code, 1860 and also for the purpose of section ITA Nos. 86 & 87/AGR/2024 Hydrise Foods Pvt. Ltd 196 of I.P.C. and every Income-tax Authority is a court for the purpose of section 195 of Code of Criminal Procedure, 1973. Though having regard to the language of the provision, we have some reservations