43 results for “disallowance”+ Section 73(1)clear
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Bench: : The Hon’Ble Justice Surya Prakash Kesarwani
disallowance on depreciation and thus the net profit came to 5 Rs.77,41,629/-. The loss carried forward by the assessee from previous year was Rs.2,88,71,747/- and after adjusting the aforesaid net profit, the loss carried forward for the next year was Rs.2,11,30,118/-. In the admitted facts of the case, the respondent assessee