39 results for “disallowance”+ Section 132(4)clear
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In the result, the appeal is dismissed and it is held that substantial
Bench: :
section 68 of the Income Tax Act, 1961, stating that the said ground was not relevant to the order of the lower authorities ? We have heard Mr. Prithu Dudhoria, learned standing counsel appearing for the appellant/revenue and Mr. J.P. Khaitan, learned Senior Advocate for the respondent/assessee. It is pointed out by the learned Senior Counsel appearing for the respondent/assessee that