2 results for “disallowance”+ Section 14A(3)clear
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In the result, the appeal of the revenue is dismissed
14A of the Income Tax Act, 1961 amounting to Rs. 44,21,294/- by the assessee for A.Y. 2012-13 under the section 115JB of the Income Tax Act, 1961. 4. Any other grounds that may be urged at the time of hearing. 3. Brief facts of the case as culled out from records are that the assessee is engaged