Search: disallowance

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Section 1478 Section 250(6)2 Section 7472 Section 143(3)2 Section 145(3)2 Section 1442 Section 402 Deduction2 Disallowance2 Addition to Income

ARUN CONSTRUCTION,BHAGALPUR vs. ACIT, CIRCLE-1, BHAGALPUR

In the result, all the appeals (ITA Nos

ITA 314/PAT/2018[2009-10]Status: DisposedITAT Patna12 Aug 2022AY 2009-10

Section 143(3)Section 144Section 145(3)Section 147Section 250(6)Section 40Section 747

section 145(3) is not applicable. The income estimated in the manner provided u/s 144 of the I. T Act, 1961 @ 8% is arbitrary and unjust. The addition as made is fit to be deleted. (iii) For that in the facts and circumstances of the case, the disallowances of bonafide and legitimate deduction available to the assessee