33 results for “disallowance”+ Section 133Aclear
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Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta
disallowance could be made in relation to that assessment year in exercise of powers under section 153A and earlier assessment should have to be reiterated—There was no such statement in present case which said to constitute an admission by Assessee of failure to record any transaction in accounts of Assessee for AYs in question—Court was of view that