40 results for “disallowance”+ Section 251clear
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Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
251 of the Act, the action of the DRP to adjudicate the issue of disallowance of Rs. 4,57,32,318/- is outside the scope of the power of the DRP as provided u/s 144C(8) of the Act and its explanation because the issue of disallowance u/s 69C was never taken by the AO in the assessment proceedings