86 results for “disallowance”+ Section 56(2)(vii)clear
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Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
Disallowance of deduction claimed u/s 80P(2)(d) of the Act 6.1 During the course of appeal proceedings, the appellant furnished copy of the order of the earlier CIT(A) on identical issue, dated 05.06.2023 for the AY 2017-18 in appellant's own case, allowing the claim made u/s 80P(2)(d) of the IT Act by holding that