18 results for “disallowance”+ Section 149(1)clear
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In the result, both the appeals of Revenue are dismissed, whereas the Cross Objections filed by the assessee are allowed
Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar
149 taxmann.com 399) and held that no addition is sustainable in the assessment under section 153A without discovery of any Assessment Years: 2016-2017 & 2017-2018 & C.O. Nos. 1 & 2/PAT/2022 (in ITA 62 & 63/PAT/2021) Assessment years: 2016-2017 & 2017-2018 Broadson Commodities Pvt. Limited incriminating material. This aspect was first considered by the Hon’ble Delhi High Court