71 results for “disallowance”+ Section 234B(3)clear
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Bench: Shri D.T. Garasia & Shri O.P. Meena
disallowance of depreciation of Rs 6,22,197/-even when the said building was for running of the school. 6) The Ld CIT (A) was also erred in deciding the charging of in interest as consequential in nature even when in the case of re-assessment interest is chargeable under sub-section (3) of section 234B