2 results for “disallowance”+ Section 234Bclear
Sorted by relevance
Key Topics
Bench: the Ld. Assessing Officer. Thereafter, the Ld. CIT(A) is seen to have proceeded to confirm the action of the Ld. AO.
section 69A of the Act is inconsistent with the provisions of the Act as the transactions are already recorded in the books of account and therefore bad in law. 7) That the aforesaid additions are arbitrary based on suspicion, surmises and conjectures without any tangible material. 8) For that the additions / disallowances were made by the Assessing Officer without making