9 results for “disallowance”+ Section 115clear
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In the result, the appeal of the Revenue is dismissed
115 BBE of the Income-\ntax Act, 1961 (the Act) in respect of unsubstantiated purchases.\n2.1. The facts in brief are that the assessee filed the return of income\non 18-02-2022, declaring total income at ₹240,84,200/-. The assessee\nis engaged in the business of construction and maintenance of roads,\nbridges, etc. The case of the assessee