52 results for “disallowance”+ Section 32(2)clear
Sorted by relevance
Key Topics
Showing 1–20 of 52 · Page 1 of 3
32. The Assessing Officer determined the taxable income making additions and disallowances. Subsequently, the Assessing Officer issued a notice under section 148 and reopened the assessment P a g e 10 | 71 Assessment Year : 2010 -2011 under section 147 on the basis of under assessment. The assessee objected to the reopening of assessment. Though the assessment was reopened