5 results for “disallowance”+ Section 209clear
Sorted by relevance
section 209 of the Act has been introduced to nullify this proposition, the said amended proviso would be applicable only from 2013-14 and not for the year under consideration. This fact has been duly appreciated by the ld CIT(A) while holding the chargeability of interest u/s 234B of the Act in favour of the assessee. Hence