30 results for “disallowance”+ Section 131clear
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In the result, the appeal of the assessee is allowed
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
131 of the Income tax Act, 1961. In response thereto in certain cases parents of the students appeared and stated that their children had gone to Australia for further studies. As regard spurce of fund and the services utilized the reply of the parents mainly was that the money was managed by their children and as regards the services utilized