133 results for “disallowance”+ Section 36(1)(iii)clear
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Bench: Shri Sandeep Gosain & Shri Arun Khodpia
36 of the Act by inserting another explanation to the said clause to clarify that the provision of section 43B does not apply and deemed to never have been applied for the purposes of determining the ―due date‖ under this clause; and (ii) amend section 43B of the Act by inserting Explanation 5 to the said section to clarify that