105 results for “disallowance”+ Section 41(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
41,031. The assessee being aggrieved by the disallowance of ` 1,86,04,975 on account of deduction under section 36(1)(vii) of the Act, filed appeal before the first appellate authority. 12. The learned CIT(A) partly allowed the assessee’s claim by observing as under:– Chandrapur District Central Co–operative Bank “5.2 Ground No.2