33 results for “disallowance”+ Section 10(26)clear
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Bench: Shri George Mathan & Shri Rakesh Mishra
26 of the Ld. CIT(A)’s order. The written submission filed in this regard are as under: “1. The assessee at the time of hearing before CIT(A) had submitted in respect of the disallowance u/s 40A(3) as below:- “In respect of the additions on account of application of Section 40A(3) on the cash payment entries