53 results for “disallowance”+ Section 40A(2)(b)clear
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In the result, the appeals for all the years are partly allowed and partly allowed for statistical purposes
Bench: Shri Sanjay Arora & Shri Manomohan Das
b) Sales - 46.00 - - - - 5.3 We are appalled at the manner in which the AO has gone about making the disallowance, i.e., in complete disregard of the mandate of law and the established principles of adjudication. To begin with, the very fact of invocation of section 40A(2