ACIT, CIRCLE 1(2) vs. M/S. SERAJUDDIN AND CO.
ITA/44/2022HC Orissa15 Mar 2023
Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Bivas Pattanayak Date : 26Th July, 2022 Appearance :- Mr. Soumen Bhattacharjee, Adv. … For Appellant Mr. S.M. Surana, Adv. Mr. Bhaskar Sengupta, Adv. Md. Afzal Ansari, Adv. … For Respondent
Section 11Section 11(1)(a)Section 260A
section 11(1A) of the Act since the tax effect on
this issue is less than the threshold limit?
(iii)
Whether disallowance
