73 results for “disallowance”+ Section 46Aclear
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In the result, the appeals of the assessee are allowed
Bench: Sh. N. K. Saini, Hon’Bleita No.658/Asr./2017 : Asstt. Year : 2010-11
disallowance of Rs.1,31,900/- made by the AO u/s 40A(3) of the Act. 11. The facts related to this issue are similar as were involved in assessment year 2010-11. Therefore, the findings given in the former part of this order shall apply mutatis mutandis. 12. The another issue raised by the assessee relates to the addition