369 results for “condonation of delay”+ Section 36clear
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In the result, the appeal filed by the Revenue is dismissed
Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2019-20
36(1)(iii) of the Act, disallowance u/s. 14A of the Act, disallowance of business promotion expenses. Apart from these disallowances the Assessing Officer considered even the suomoto adjustments i.e., the disallowance of ₹.4.0572 crores as made by the assessee in its revised return of income for disallowance while computing the income by the Assessing Officer. This shows the Assessing