23 results for “disallowance”+ Section 40A(7)(b)clear
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Bench: Shri M. Balaganesh(Through Virtual Hearing)
7. The ld CITA observed that in respect of the purchases made from these two disputed parties, the Assessee could only produce self-serving documents in the form of supporting evidences to justify the claim of purchase transactions and that no third-party confirmations could be produced for the same. The ld CITA also observed that