38 results for “disallowance”+ Section 271clear
Sorted by relevance
Key Topics
Showing 1–20 of 38 · Page 1 of 2
Appeals of the assessee are allowed for statistical purposes
Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)
Section 271(1)(c) of the Act. 2. In this case, A.Y. 2014-15 concerns the Long-Term Capital Gains (LTCG) claimed on account of certain penny stocks which were under adverse notice by the Investigation Wing of the Income Tax Department. The LTCG claimed was disallowed