3 results for “disallowance”+ Section 139(1)clear
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Bench: The Return Was Filed By The Assessee For The Subject Assessment Year. The Other Controversy Is
1) of section 139 in respect of the ITA No.1 of 2017 5 previous year in which the liability to pay such sum was incurred as aforesaid and the evidence of such payment is furnished by the assessee along with such return.” 4. According to Adv.Jose Jacob, the assessee had, admittedly, paid the gratuity amount before the return was filed