4 results for “disallowance”+ Section 234Bclear
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sections": ["43B", "234A", "234B", "234C", "56", "57", "208"], "issues": "The primary issue is whether the interest earned on short-term deposits made by the assessee before the commencement of business should be treated as revenue income ('income from other sources') or as a capital receipt to reduce the cost of capital work in progress. A secondary issue relates