71 results for “disallowance”+ Section 73(1)clear
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In the result, both the appeals of the assessee are allowed
Bench: Shri Mahavir Prasad & Shri Manish Borad
section 143(1), and ought to have been deleted on this very premise. 5. That the ld. CIT(A)/NFAC erred in skipping the last gorund of appeal and impliedly confirming a mechanical addition made by CPC by disallowance of Cow cess of Rs.538669/- & Labour Welfare fund of Rs.20610 = Rs.559279/-, when the said disallowance had already been made in computation