45 results for “disallowance”+ Section 65(1)clear
Sorted by relevance
Key Topics
Showing 1–20 of 45 · Page 1 of 3
disallowance as made by the Commissioner is based on third party information said to have been gathered by the alleged investigation and the same could not have been relied upon without independent verification either by the assessing officer/CIT. To support such contention reliance was placed on the decision of the Hon’ble Supreme Court in Commissioner of Income Tax Versus