53 results for “disallowance”+ Section 50(3)clear
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Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad
50,00,000/- from a shell company. Accordingly, the AO, without any basis, alleged that the assessee has failed to make full and true disclosure of the facts in his return or during the course of assessment proceedings u/s. 143(3) of the Act. At this juncture, it would be of relevance to bring attention to erstwhile