5 results for “disallowance”+ Section 194C(6)clear
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6. After considering the rival submissions, I find that the additions under appeal were made in a proceedings initiated u/s.154 of the Act. Section 154 allows rectification of a mistake apparent from the record. Thus, an issue for adjudication Shri Kailash Chandra vs. ITO of which Investigation of further facts, which is not on record is required or an issue