40 results for “disallowance”+ Section 94(4)clear
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In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed
Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria
4) and the order has been time barred. Section 153 is explaining of the exclusion clause and if the notwithstanding as argued by the appellant may be accepted then whole section 153 may become redundant. (iii) The appellant has tried to submit before the Bench to persuade that section 148 and 153 are perimaterial'. But the fact of the matter