5 results for “disallowance”+ Section 153Aclear
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In the result the appeals in so far as the assessment
Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
disallowance in case of depreciation was not based on incriminating material ignoring the fact that these additions were not made by the assessing officer in the assessment order and for making these additions, there is no requirement of incriminating material as per the provisions of Section 153A