2 results for “disallowance”+ Section 191clear
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Bench: Shri Kul Bharatshri Manish Borad
disallowing the amount of Rs. 68,62,780, i.e. the income which has escaped assessment as per the reasons recorded. Neither the reasons recorded for reopening the assessment nor any other material on record demonstrate that the issue relating to the claim of deduction under s.801A of the Act was ever a subject matter of dispute in the re-assessment