27 results for “disallowance”+ Section 88clear
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In the result, the appeal of the assessee is allowed
Bench: Shri M. Balaganesh(Through Virtual Hearing)
disallowance of claim of deduction under section 80IC of the Act for the year under consideration for some items. Pursuant to the assessment framed, the assessee company did not contest the same by preferring first appeal before the Learned Commissioner (appeals). The assessee paid the due taxes in respect of demand raised by the learned AO. The assessee