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Appeal is allowed for statistical purposes
Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)
10,43,057 under Section 43B was correctly made. Accordingly, this ground of appeal is rejected. 4.3 Ground 3: Disallowance of TDS Credit 4.3.1 The appellant has challenged the disallowance of Tax Deducted at Source I.T.A. No. 66/GTY/2025 Assam Gas Company Limited (TDS) credit amounting to Rs. 4.98,09,173. The appellant claims that the TDS credit was correctly claimed