131 results for “disallowance”+ Section 36(1)(ii)clear
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In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.23/Asr/2023 Assessment Year: 2019-20 Ess Ess Kay Engineering Co. Vs. Nfac, Delhi/C/O Asstt. Pvt. Ltd. Factory Area, Commissioner Of Income Jalandhar. Tax Circle-4, Jalandhar. [Pan: Aaace5057G] (Respondent) (Appellant)
ii) Mysore Kirloskar Limited vs CIT 166 UR 836 (Kerala) (iii) SRMT Limited vs Dy. CIT (2005) 97 TTJ 580 Visakhapatnam Tribunal.” 5. The assessee has taken the following grounds: “1. That the Ld commissioner of Income Tax (Appeals) has erred in law & facts on file in upholding the disallowance of Rs. 427919 on a/c of late deposit