5 results for “disallowance”+ Section 255(4)clear
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In the result, the assessee’s appeals are allowed
Bench: Sh. Sanjay Arora, Hon'Ble
4 thereto) The same are unambiguously worded. They clarify, with a view to remove any doubt in the matter, that s. 36(1)(va) and s. 43B operate in different fields. While that to the former clarifies the ‘due date’ u/s. 36(1)(va) to be that under the relevant statute, i.e., under which the deposit of the contributions