59 results for “disallowance”+ Section 10(23)(c)clear
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In the result, both the appeals filed by the Revenue for AY
Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad
C] Whether the Tribunal erred in relying on the ITAT order in Sanjay Aggarwal v. DCIT (2014) 47 Taxmann.Com 210 (Del) which has interpreted undisclosed income unearthed during the search to imply incriminating material, as against the finding of the Delhi High Court in Filatex India Ltd. v. CIT- IV (2015) 229 Taxman 555 wherein it is held that during