3 results for “disallowance”+ Section 116clear
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Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra
116 u/s 43B of the I.T. Act. 3) For that to decide that NCDC is a Public Financial Institution, the website of NCDC was analysed and on the basis of the activities listed, it has been presumed that it is a Public Financial Institution, whereas the provisions of explanation 40 to of section 43B of I.T. Act refers to section