4 results for “disallowance”+ Section 56clear
Sorted by relevance
Bench: HON'BLE MRS. JUSTICE SABINA,HON'BLE MR. JUSTICE SUSHIL KUKREJA
56 ITR 198 (SC). In fact, State Bank of Travancore v. CIT (1986) 158 ITR 102 (SC) has already been distinguished in the case of Keshavji Ravji and Co. v. CIT (1990) 182 ITR 1 (SC) by a Bench of three judges in a similar fashion. It is held only as laying down that a circular cannot alter the provisions