651 results for “disallowance”+ Section 13(3)(c)clear
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In the result, appeal of the assessee in ITANo
Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing
13(1)(c)(ii) are not applicable at all. The order of the learned Pr. CIT U/s.l2AA(3) and 12AA(4) is unlawful and, therefore, be kindly cancelled. . That on the facts & in the circumstances of the case and in (5) law, that section 12AA(4) was inserted w.e.f. 01.10.2014 by Finance (No.2) Act, 2014. The said section