12 results for “disallowance”+ Section 271(1)(b)clear
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In the result, appeal of the assessee is allowed
Bench: Sh. Anil Chaturvedi & Sh. Challa Nagendra Prasad
disallowance made are uncalled for. 30. That the observation and the additions by the AO and by the CIT(A) made are unjust, bad in law, highly excessive and based on surmise conjecture. 31. That on the facts and circumstances of the case and in law the AO/CIT(A) has grossly erred in charging interest u/s 234A, 234B and 234C