20 results for “disallowance”+ Section 215clear
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Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta
disallowing assessee’s claim on said ground - Held, yes - Whether as regards second ground, incomes and expenditures which were not directly relatable to industrial unit 25 I.T.A. No. 702/Asr/2024 Assessment Year: 2021-22 had to be ignored and, therefore, Commissioner (Appeals) was not justified in allocating indirect expenses not directly relatable to industrial unit of assessee for purpose of computation