7 results for “disallowance”+ Section 260clear
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Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra
260/- and book profit u/s 115JB of Rs. 4,73,275/-. The case of the assessee was selected for limited scrutiny for the reason ‘large sales promotion expenses vis-à-vis gross receipts’. The Ld. AO examined the fluctuation in the sales promotion including publicity expenses which had increased from