71 results for “disallowance”+ Section 144Bclear
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Bench: SHRI RAJPAL YADAV, VICE PRESIDENT SHRI SANJAY AWASTHI (Accountant Member)
144B of the Income Tax Act, 1961 (in short “the Act”) dated 28.02.2022, through which the following additions (as are relevant for this adjudication) were made: I.T.A. Nos.181 & 498/Kol/2022 EIH Limited (i) TP Adjustment on account of Corporate Guarantee (hereafter CG) of Rs. 63,57,591/-. (ii) Disallowance u/s 14A of the Act r.w. Rule