8 results for “disallowance”+ Revision u/s 263clear
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In the result, the assessee‟s appeal is dismissed
Bench: Sh. Sanjay Arora, Hon'Ble & Sh. Manomohan Das, Hon‟Ble
disallowance u/s. 40(a)(ia). Sh. Ghai would before us further add that s. 194C(7) is even otherwise independent of s. 194C(6). 5.3 The same, however, did not find acceptance by the ld. Pr. CIT; the operative part of the impugned order reading as under: „5. The assessee has not complied with the provisions of section 194C