4 results for “disallowance”+ Section 36(1)(via)clear
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Bench: SATISH CHANDRA SHARMA,R. NATARAJ
disallowance to the extent of Rs.92,14,87,404/- under Section 36 (1)(viia) of the Income Tax Act, 1961; ii) The learned CIT (A) erred in holding that the deduction should be restricted to the provision made in the books of accounts; iii) Without prejudice to the above, the learned CIT (A) erred in holding that the provision made