4 results for “disallowance”+ Section 45(2)clear
Sorted by relevance
Key Topics
In the result, the appeal fails and the substantial questions of law
Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK
2) was issued on 20 October 2006. Thereafter notices under section 142 (1) was issued on several dates and the case was discussed with the authorised representative of the assessee. During the course of assessment proceedings several queries were raised by the assessing officer and in this appeal we are concerned about the issue as to whether the profit