118 results for “disallowance”+ Section 56(2)(iii)clear
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Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
iii) Under section 80P(2)(d) ` 91,47,236 6. The Assessing Officer, on a perusal of the details filed, observed that the assessee–society has earned interest income of ` 91,47,236, from its investment with Cooperative Banks. In the computation of total income submitted during course of scrutiny, the assessee has also claimed the said interest income