219 results for “disallowance”+ Section 10(27)clear
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In the result, the appeal for Asstt
Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta
section 10(38) merely by relying on statements of accommodation entry providers which were recorded much before date of survey.” 27 I.T.A. Nos. 346 & 347/Asr/2024 Assessment Years: 2014-15 & 2015-16 26. Relying on the above decisions of various courts the tribunal decided the issue in favour of the assessee in the case of Rama Mittal in ITA 26/ASR/2024). 27