2 results for “disallowance”+ Section 201clear
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Bench: : The Hon’Ble Chief Justice T.S Sivagnanam
Sections 143(1) and 142(1) were served on the assessee calling for particulars. In compliance with the same the authorised representative of the assessee appeared from time to time and explained the return and submitted the details called for. Upon perusal of the accounts and details, the Assessing Officer noted that the assessee is a NBFC involved in trading