2 results for “disallowance”+ Section 264clear
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disallowed interest claimed/paid in relation\nto those credits in assessment year under consideration or even in subsequent assessment\nyears, and tax at source had been deducted out of interest paid/credited to creditors,\nTribunal was justified in deleting addition made - Held, yes - Whether as there was no\nsubstance in appeal and no substantial question of law arose, appeal was liable