2 results for “disallowance”+ Section 234B(3)clear
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section 234B of the Act, as the tax payable after the additions is less than Rs.5,000/- and hence, no interest u/s 234B is chargeable. 3. We have heard rival party’s arguments & submissions and subject to rule 18 of Income Tax Appellate Rules, 1963 [‘ITAT-Rules’] perused the material placed on records and considered the facts in the light