7 results for “disallowance”+ Section 194Cclear
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Appeal is allowed as above
Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
disallowed under section 40(a)(1a) of the Act. 2. The assessing officer held that the payment made to M/s.Seven Ocean Shipping Company as shipping charges came under the purview of section 194C