4 results for “disallowance”+ Section 234Cclear
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Bench: S/Shri Chandra Poojari, Am & George George K., Jm
disallowed by the CIT(A) and department had accepted the same. It is well settled that department having accepted the CIT(A)'s order for earlier years cannot agitate the issue for the current assessment years, unless department is able to prove that for earlier years CIT(A) orders were accepted on account of low tax effect. Therefore