48 results for “disallowance”+ Section 194C(3)clear
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In the result, the appeals of the assessee are partly allowed for statistical purposes
Bench: Shri Abraham P. George & Shri George George. K.] आयकर अपील सं./I.T.A. No.400/ Coch/2011 िनधा"रण वष" /Assessment Years : 2006-2007
Section 194C(3) of the Act, has not been verified by any of the lower authorities. We are of the opinion that considering the facts and circumstances, these are aspects are to be verified by the ld. Assessing Officer. We therefore, remit the issue of disallowance