118 results for “disallowance”+ Section 10(5)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
5 assess and reassess the 'total income' of the aforementioned six years in separate assessment orders for each of the six years. In other words there will be only one assessment order in respect of each of the six AYs "in which both the disclosed and the undisclosed income would be brought to tax". (iv) Although Section 153 A does