78 results for “disallowance”+ Section 10(37)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
37. On a conspectus of Section 153A(1) of the Act, read with the provisos thereto, and in the light of the law explained in the aforementioned decisions, the legal position that emerges is as under: (i) Once a search takes place under Section 132 of the Act, notice under Section 153 A(1) will have to be mandatorily issued