2 results for “disallowance”+ Section 244clear
Sorted by relevance
Appeal is allowed in above terms
Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2014-15
disallowing the claim of deduction are as under:- a) The initial year for claiming such deduction u/s 80IE would have been the year when the ‘substantial expansion’ first took place and not assessment year when such claim was first made. b) The case of the assessee has been hit by the provisions of section 80IE