2 results for “disallowance”+ Section 256(1)clear
Sorted by relevance
In the result, the appeal of the assessee is partly allowed
Bench: Shri R.K. Panda & Shri V.P. Raoassessment Years: 2016-17
section 37(1) of the Act in the relevant assessment year. 53. The ld. CIT DR has no objection for the above issue to be set aside to ld. AO/TPO. 54. After hearing both the sides and considering the totality of the facts of the case, we deem it proper to restore the issue to the file of the Assessing