1,261 results for “disallowance”+ Section 201clear
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In the result appeal of the assessee with respect to ground No
Bench: Shri I.C.Sudhir & Shri Prashant Maharishibharti Airtel Ltd, Addl Cit, Bharti Crescent, 1, Vs. Range-2, Cr Building, Ip Nelson Mandela Road, Vasant Estate, New Delhi Kunj, New Delhi Pan:Aaacb2894G (Appellant) (Respondent) Bharti Airtel Ltd, Addl Cit, Bharti Crescent, 1, Vs. Range-2, Cr Building, Ip Nelson Mandela Road, Vaxant Estate, New Delhi Kunj, New Delhi Pan:Aaacb2894G (Appellant) (Respondent)
disallowance under the latter section. This is for the simple reason that under the scheme of the Act, determination of default under Chapter XVII-B, which is sine qua non for application of section 40(a)(ia), is only possible by way of an order under section 201