41 results for “disallowance”+ Section 31(1)clear
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Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra
31-3-2014 was to be allowed as deduction under section 37(1)" Copy of judgments is enclosed. 7. That the appellant states that in the above order of assessment, the Id assessing officer, without giving the appellant any opportunity much less sufficient opportunity, held that the amount of Rs.66,47,34,169/- claimed as deduction under Section