1,159 results for “disallowance”+ Section 10(30)clear
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In the result, both the appeals of assessee and Revenue are allowed for statistical purposes
Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar
30% has to be utilised for the purposes directed by the State Government. 10) The learned Commissioner of Income-Tax (Appeals) ought to have seen that no part of the amount of LRS and BPS represents the income of the assesse. 11) The learned Commissioner of Income-Tax (Appeals) erred in confirming the action of the Assessing Officer