182 results for “disallowance”+ Section 271(1)(b)clear
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In the result, all the 12 appeals filed at the instance of
Bench: Shri Kul Bharat & Shri Manish Borad
271 shall be imposed upon the assessee in respect of the undisclosed income referred to in sub-section (1). (4) The provisions of sections 274 and 275 shall, so far as may be, apply in relation to the penalty referred to in this section. Explanation.—For the purposes of this section,— (a) "undisclosed income" means— (i) any income