56 results for “disallowance”+ Section 2(14)(iii)clear
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14 of 42 Prime Mineral Exports Pvt. Ltd.(Now Amalgamated with Fomento Resources Pvt. Ltd.) Vs JCIT, Panaji ITA Nos.003/PAN/2023 AY: 2009-10 5.11 Per contra, the mandatory obligation to determine quantum of expenditure to be disallowed under s/s (3) operates when assessee claims that, no expenditure in relation of earning of exempt income was indeed incurred. As we note