8 results for “disallowance”+ Section 200clear
Sorted by relevance
Key Topics
In the result, the appeal of the assessee for Assessment Year
Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad
Section 44AB of the Income Tax Act, 1961. It is an admitted fact that the Assessing Officer has not pointed out any specific discrepancies in the audited Books of Accounts of the Appellant and disallowed the above expenses merely on the basis of conjectures and surmises. It is further noted that the above disallowance is more on the basis