59 results for “disallowance”+ Section 46Aclear
Sorted by relevance
Key Topics
Showing 1–20 of 59 · Page 1 of 3
In the result, the ground of appeal is allowed
Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)
Section 35 AD which provides that an assessee shall , if he opts, be allowed a deduction in respect of the whole of any expenditure of capital nature incurred, wholly and exclusively, for the purposes of any specified business carried on by him during the previous year in which such expenditure is incurred by him. It was submitted that though