34 results for “disallowance”+ Section 253clear
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In the result, the appeal of the assessee is dismissed and the appeal of the
Bench: S/Shri Chandra Poojari , Am & George George K., Jm
section 253(2A) of the I.T. Act. 2. We shall first take the assessee’s appeal in ITA No.190/Coch/2015. The facts of the case are that the assessee carried on the business as jewelers and retail dealer of textile goods. For the assessment year under consideration, the assessee had entered into international transaction with associate enterprise. Hence, a reference