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1 result for “disallowance”+ Section 40Bclear

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Key Topics

Section 143(3)3Section 115J2

INDUSTRIAL PROMOTION AND INVESTMENT CORPORATION OF ORISSA LTD.,BHUBANESWAR vs. DCIT, CORPORATE CIRCLE-1(1), BHUBANESWAR

In the result, appeal filed by the assessee is allowed and that of the

ITA 272/CTK/2017[2010-11]Status: DisposedITAT Cuttack24 Jan 2020AY 2010-11

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahuassessment Year : 2010-2011

For Appellant: Shri A.K.Sabat/B.K.Mohapatra, ARsFor Respondent: Shri M.K.Gautam, CIT DR
Section 115JSection 143(3)Section 147Section 148Section 14A

disallowed uls. 14A and added back to the total income, which was not done during the course of scrutiny assessment. v. Further, it is found that the assessee has not furnished the report of an accountant which is required to be furnished by the assessee in accordance with the provision of under sub-section (4) of section 115JB