4 results for “disallowance”+ Section 35Cclear
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disallowance has been made without pointing out any specific incriminating evidence/information with regard to transaction made by assessee with the aforesaid scientific research association. Subsequent cancellation of approval u/s 35(1)(ii) can be no reason for denial of deduction u/s 35(1)(ii) of the Act in view of specific statutory provisions of explanation to section