5 results for “disallowance”+ Section 234B(3)clear
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In the result, the appeal is allowed for statistical purposes
Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)
3) of the IT Act, 1961 is illegal and bad in law and against the principles of natural justice. 4. On the facts and in the circumstances of the case, the lump sum disallowance of Rs. 25,00,000/- out of expenditure incurred on purchase of materials, labour payments, labour welfare expenses and repairs and maintenance aggregating