3 results for “disallowance”+ Section 120(4)(b)clear
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In the result, the assessee’s appeals are allowed
Bench: Sh. Sanjay Arora, Hon'Ble
120 ITR 921 (SC)). In the instant case, what would be more express; the Explanation/s itself providing, with a view to remove doubts, of the stated position to have been always the case, so that at no point of time, i.e., since the inception of sections 43B and 36(1)(va), has the sum referred to in section