39 results for “disallowance”+ Section 271(1)clear
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The appeal is allowed and the order passed by the
Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
disallowed, it would amount to concealment of income liable to penalty under section 271[1][c] of the Act. It is submitted