3 results for “disallowance”+ Section 46Aclear
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disallowance under Section 14A of the Act. The assessee thereupon filed an appeal before the Commissioner of Income Tax (Appeals), who by an order dated 03.07.2006 partly allowed the appeal preferred by the assessee. The assessee as well as the revenue approached the Income Tax Appellate Tribunal by filing appeals. The Tribunal, 5 by an order dated 17.05.2013 partly allowed