9 results for “disallowance”+ Section 46Aclear
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In the result, the appeal of the assessee is allowed for statistical purposes
Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra
disallowing and adding Rs.11,65,739 claimed as commission expenses by the appellant, solely on the ground that the said deduction is not allowable in view of violation of provision of section 194G of the Act and section 40(a)(ia) of the Act, without considering the fact that the commission have been paid genuinely and through banking mode