62 results for “disallowance”+ Section 271(1)(c)clear
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In the result, appeal filed by the Revenue is allowed for statistical purposes
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
section 271(1)(c) of the Act. 6. A perusal of the record of the case reveals that before the Commissioner (Appeals), it was contended on behalf of the assessee it had not furnished any inaccurate particulars of income. All the particulars were fully and correctly disclosed in the assessment proceedings and in fact, the disallowance