42 results for “disallowance”+ Undisclosed Incomeclear
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Bench: HON'BLE T.S. SIVAGNANAM, ACTING CHIEF JUSTICE,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
undisclosed income as disclosed in the block return and the transactions in the bank account of PEL and KEW and the transactions in these two bank accounts are independent of the disclosure made by the assessee in the block return. Further it was stated that as discussed in the block assessment order dated 28.11.1997 in the case of Shaw Wallace