2 results for “disallowance”+ Section 115Bclear
Sorted by relevance
In the result, the appeal of the revenue is dismissed and cross
section 194J in respect of lease line charges after following the decision of Hon’ble Supreme Court in the case of CIT vs. Kotak Securities Ltd. reported in (2016) 383. In the light of the above facts and judicial findings, we do not find any merit in the appeal of the Revenue, therefore, this ground of appeal of the revenue