15 results for “disallowance”+ Section 124(3)(a)clear
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In the result, appeals are dismissed
Bench: Shri Saktijit Dey, Vice- & Dr. Brr Kumar
disallowance does not come into play when the payment is made well before the date of filing the income tax return under section 139(1). Viewed thus also, the impugned adjustment is vitiated in law, and we must delete the same for this short reason as well. 10. In view of the detailed discussions above, we are of the considered