2 results for “disallowance”+ Section 171clear
Sorted by relevance
Bench: Sh. Kul Bharat & Sh. Nikhil Choudhary
disallowance, but had no objection to the matter being sent back for verification of facts. 9. We have duly considered the facts and circumstances of the case and the orders of the lower authorities. We have also had occasion to go through the orders cited by the lower authorities while rendering their decision and before we adjudicate on the issue