19 results for “disallowance”+ Section 40Aclear
Sorted by relevance
In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone
Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary
disallowance ignoring that conditions of exception from application of section 40A(3) r/w Rule 6DD(j) needs to be strictly