123 results for “disallowance”+ Section 2(24)(vi)clear
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In the result, appeal for the assessment year 2018–19 filed by the assessee is partly allowed
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
24) of the Act, but they are not included in total income in view of the provisions of s. 10 of the Act. Since they are considered as Incomes not included in total income for some policy reasons, the legislature, in its wisdom, has decided not to subject them to tax under s 115JB of the Act also, except otherwise