2 results for “disallowance”+ Section 2clear
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Section 260 (A) of the Income Tax Act, 1961, on the following substantial questions of law: A. Whether the Hon'ble ITAT erred in not foliowing and considering the judgment of the Hon'ble Supreme Court in the case of Suo-Moto Cognizance for extension of limitation reported in 441 iTR 122, and holding that the Appeal filed