4 results for “disallowance”+ Section 142clear
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Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE ADITYA KUMAR MOHAPATRA
142(1) of the IT Act, the books of accounts and other documents were produced. 5. In the assessment order dated 17th March, 1998 for the AY 1994-95 under Section 143(3) read with Section 148 of the IT Act, the AO inter alia held that the claim for 100% on aerators, marine water pumps and motors