120 results for “disallowance”+ Section 148clear
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In the result, appeal by the assessee for A
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
148 of the Act is considered as a return of income under section 139 of the Act. So, we reverse the impugned order passed by the learned CIT(A) affirming the assessment order passed by the Assessing Officer and on technicalities, the claim under section 80P of the Act cannot be negated. Hence, the assessee is entitled for deduction under