499 results for “disallowance”+ Section 5clear
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Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
5) read with Judiciary Judgments on the same clarifys that, "the deduction under chapter VIA is allowable if the claim of the same is made in the return of income either filed under section 139(1) or filed under section 139(4) or in response to notice u/s 142(1) or filed before completion of assessment. The specific disallowance