133 results for “disallowance”+ Section 88clear
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Bench: Shri Sandeep Gosain & Shri Arun Khodpia
disallowed under section 43B or under section 36(1)(va); SLP dismissed. 7.13 On perusal of the above judgments in favour of the assessee and other quoted by the Ld DR in contrast. Having two opposite opinions on the same issue, it is a moot question that which view should be appreciated. To reach on a judgment on the controversy