58 results for “disallowance”+ Section 11(1)(d)clear
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In the result, the appeal is dismissed and the substantial questions of
Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
d) Whether on the facts and circumstances of the case and in law, the Learned Income Tax Appellate Tribunal is perverse as it holds that liability of the assessee on account of trading liability exists without considering the provisions of the Limitation Act, 1963? 5. We have heard Mr. Vipul Kundalia, leaned Senior Standing Counsel and Mr. Amit Sharma, learned