29 results for “disallowance”+ Section 90clear
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In the result, both the appeals of the assessees are allowed
Bench: Shri N. K. Saini & Shri N. K. Choudhryआयकर अपीऱ सं./Ita Nos.95 & 96/Jodh/2021 (यनिाारण वषा / Assessment Years : 2018-2019 & 2019-2020)
90 days from 3rd October, 2021. Hence, we are of the considered opinion that the delay, if any, in these appeals, deserves to be condoned as per the direction given by the Hon’ble Apex Court. admitted. 7. Coming to the merits of the case, we may observe that the issue involved in the present appeal is squarely covered