2 results for “disallowance”+ Section 260Aclear
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Appeal is allowed in above terms
Bench: Shri Satbeer Singh Godara
260A of the Income Tax Act, 1961 (in short "the Act"). 2. Heard both the parties. Case file perused. 3. Coming to the assessee’s sole substantive grievance that both lower authorities have erred in law and on facts in denying it section 80P(2)(a)(i) deduction of Rs.25,01,300/- in issue, the CIT(A)’s detailed discussion