2 results for “disallowance”+ Section 4Aclear
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Bench: : Smt. Annapurna Gupta & Shri Sunil Kumar Singh
4A) of the Act and section 292C of the Act, the diary is to be attributed to as belonging to the assessee and addition to be confirmed in the hands of the assessee.Theaddition of ₹16,70,000/- made in the hands of the assessee is therefore directed to be deleted . 11. Ground of appeal No. 1 is accordingly allowed