5 results for “disallowance”+ Section 151clear
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In the result, all the appeals of the Revenue in ITA No
Bench: Shri Rajpal Yadav & Dr. Manish Borad
disallowed the claim of the appellant since the return of the appellant reveals the profession of the appellant as civil contractor. The appellant has declared its profession as civil contractor possibly because there is no better option allowed by the ITR form. Accordingly, such a choice cannot be stated to be evidence. It is only indicative. The work