39 results for “disallowance”+ Section 88clear
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section 14A of the Act and (b) failed to comply with condition precedent in advancing to determine the impugned disallowance u/r 8D(2)(iii) (Supra). To drive home former twin contentions the Ld. AR placed reliance on ‘UOI Vs Rajeev Bansal’ [2024, 469 ITR 46 (SC)], ‘Eicher Motors Ltd. Vs CIT’ [86 Taxmann.com 49 (Del)], ‘CIT Vs UP Electronics Corp