42 results for “disallowance”+ Section 2(71)clear
Sorted by relevance
Key Topics
Showing 1–20 of 42 · Page 1 of 3
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
disallowed and added back to the total income of the assessee under the head 'Income from Other Sources'. Penalty proceedings u/s 271(1)(c) of Income Tax Act, 1961 initiated separately for furnishing inaccurate particulars of income.” 6 Tajshree Autowheels Pvt. Ltd. ITA no.400/Nag./2024 6. Consequent upon the assessment order so passed by the Assessing Officer, the assessee being