8 results for “disallowance”+ Section 246clear
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In the result, the appeals filed by the assessee stand dismissed
Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm
246, relevant portion of which is extracted as below: - “7. The first contention raised before us was that under Section 194A, an individual is excluded from the liability to deduct tax and that therefore, disallowance